Direct and step methods Salado Inc. provides cleaning services through its Residential and Commercial divisions. Support services of the company are provided by Personnel and Administration areas. Costs of these two areas are allocated to the revenue producing departments. Personnel costs are allocated using number of employees; administration costs are allocated using direct department costs. The following annual budgeted information (presented in a benefits-provided ranking) is available:

	Personnel	Administration	Residential	Commercial
Direct costs	$168,000	$216,000	$576,000	$960,000
Number of employees	14	36	86	58
Direct labor hours			72,000	108,000
Square feet cleaned			540,000	684,000

a. Using the direct method, allocate the costs of Personnel and Administration to the Residential and Commercial divisions. Note: Do not round proportions; round your final answer to the nearest whole dollar.

Total support costs allocated to Residential =
Total support costs allocated to Commercial =