GoldenValley Electronics is a manufacturer of data storage devices. GoldenValley consists of two service departments (maintenance and computing) and two production departments (assembly and testing). Maintenance costs are allocated on the basis of square footage occupied, and computing costs are allocated on the basis of the number of computer terminals. The following data relate to allocations of service department costs:

		Maintenance			Computing			Assembly		Testing
Service department costs		$598,000			$1,014,000
Square footage								121,600		30,400
Terminals								35		65

Allocate the service department costs to production departments using the direct method. (Round allocation percentage to 2 decimal places, e.g. 15.36% and final answers to 0 decimal places, e.g. 15,252.)

		Allocation of cost
Service depts.		Assembly		Testing
Maintenance		$		$
Computing
Total		$		$