Exercise 6-7 The building maintenance department for the Cato Manufacturing Company budgets annual costs of $5,354,250 based on the expected operating level for the coming year. The costs are allocated to two production departments. Cato is considering two allocation bases for assignment of costs to departments:(1) square footage and (2) direct labor hours. The following data relate to the potential allocation bases: Production Dept. 1 Production Dept. 2 31,440 39,950 39,950 31,440 Square footage Calculate the costs allocated to the production departments using each allocation base. (Round answers to 0 decimal places, e.g. 5,275. Do not round intermediate calculations.) Production Dept. 1 Production Dept. 2 Square footage Direct labor hours s