Diggle, Inc. has two operating departments, Production 1 and Production 2, and two service departments, Accounting and Tech Support. The direct costs of Accounting are allocated to other departments using the total direct costs of each department as an allocation base. The direct costs of Tech Support are allocated using the number of tech hours used by each department as an allocation base. Information about the four departments are as follows:

	Production 1	Production 2	Accounting	Tech Support
Revenue	$800,000	$1,500,000	$0	$0
Direct Costs	$450,000	$600,000	$220,500	$525,000
Tech Hours	1,400	2,800	700	350

How much total service department cost should be allocated to Production 1 if Diggle uses the step-down method to allocate service costs, with Accounting allocated first?

2)

How much total service department cost should be allocated to Production 2 if Diggle uses the step-down method to allocate service costs, with Accounting allocated first?