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Gemini Inc. operates a goods store that caters for government, private individuals, and organizations. The company has three service departments and two operating departments. Data

Gemini Inc. operates a goods store that caters for government, private individuals, and organizations. The company has three service departments and two operating departments. Data on the five departments are presented below:
Service Departments
Operating Departments
Human Resources
Information Systems
Security
Corporate Sales
Consumer Sales
Total
Overhead costs
$80,000
$60,000
$32,000
$246,000
$484,000
$902,000
No. of employees
_
21
10
42
28
101
Processing time (in minutes)
320
_
325
1920
1600
4,165
Sq. ft. of Space Occupied
2,000
9,000
_
14,000
56,000
81,000
The allocation base for Human Resources is the number of employees. Information systems allocation base is processing time. And square feet of space occupied is the allocation base for Security. Costs are apportioned using the Step-down Method.
What are the Total Costs after Apportionment for the Corporate Sales and Consumer Sales departments?

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