Fabricating and Finishing are two production departments of A. Bernardo Manufacturing. Building Operations and Information Services are support departments. "Building Operations" provides services to both support and production departments. YOU ARE THE MANAGER OF THE FABRICATING DEPARTMENT! "Information Services" does NOT provide any services for non-production areas of the company. The company employs departmental overhead rates and both producing departments use machine hours to allocate their overhead. Square footage is used to allocate building operations, while computer time is used to allocate information services. The budgeted and actual cost data of the support departments, departmental overhead and other relevant operating data are as follows: Building Information Building Information Budgeted Costs Operations Services Fabricating Finishing $550,000 $1,200,000 $600,000 $315,000 Operations Services Fabricating Finishing Actual Costs $ 621,255 $1,450,000 $ 615,000 $320,000 Budgeted operating data: Square feet occupied Computer time (in hours) Machine hours Actual Operating data: 5,000 200 10,000 16,000 24,000 1,200 20,000 800 25,000 Square feet occupied Computer time (in hours) Machine hours 5,500 300 10,200 18,000 25,000 1,500 1,000 18,000 26,000 17. (STUDENT SUBMITTED) The company is using the Direct Method to allocate support costs. Under this method, how much Building Operations cost will be allocated to Information Services?