Climax Mines uses the direct method for assigning service center costs to Revenue Centers M and N. The costs, cost drivers, and statistics are as follows:

	Costs	Cost Drivers
Mine	$500,000	Number of employees
Administration
Equipment Maintenance	$50,000	Number of square feet
	Number of	Number of
Center	Employees	Square Feet
Mine	10	1,800
Administration
Equipment Maintenance	24	3,200
Mine M	58	6,000
Mine N	62	8,000

Using the direct method, assign service center costs to Mine M and Mine N. Carry your answers to three decimal places.