estmore Company has two Service Departments and two Operating Departments. Budgeted costs and other data relating to these departments are presented below:

		Operating Department
	Janitorial costs	Personnel	A	B
Departmental Costs	$54,000	$200,000	$650,000	$800,000
Square Metres Occupied	1,000	3,000	12,000	15,000
Number of Employees	10	5	45	55
Direct Labour Hours			76,000 92,000

The costs of Building & Grounds are allocated first on the basis of square meters of space occupied. Personnel costs are allocated on the basis of number of employees. The departmental costs for the Operating Departments are overhead costs. Predetermined overhead rates in the Operating Departments are calculated on the basis of direct labor hours.

1.) IF the company uses the direct method to allocate service department costs to the operating departments, how much janitorial cost would be allocated to Department A?

2.)If the company uses the direct method to allocate service department costs to the operating departments the predetermined overhead rate per diret labor hour that would be used in department B would be?

Please show work so I have an understanding of how to do this. Thank you in advance