Direct		Square Feet of
	Manufacturing	Number of	Floor Space	Manufacturing	Number of
Department	Labor-Hours	Employees	Occupied	Labor-Hours	Requisitions
Building and grounds	0	0	0	0	0
Personnel*	0	0	8,400	0	0
General plant administration	0	42	12,600	0	0
Cafeteria: operating loss	0	14	5,600	1,000	0
Storeroom	0	28	39,200	2,000	0
Machining	6,000	70	56,000	6,000	6,000
Assembly	6,000	126	128,200	6,600	2,000
Total	12,000	280	250,000	15,600	8,000
*Basis used is number of employees

Support departments:
Building and grounds	$35,000
Personnel	1,064
General plant administration	21,300
Cafeteria: Operating loss	3,204
Storeroom	3,388	$63,956
Operating departments:
Machining	$33,000
Assembly	48,900	81,900
Total for support and operating departments		$145,856

Using the direct method, allocate support-department costs. (Round cost allocations to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs.)