Goldfarb's Book and Music Store has two service departments, Warehouse and Data Center. Warehouse Department costs of $310,000 are allocated on the basis of budgeted warehouse-hours. Data Center Department costs of $100,000 are allocated based on the number of computer log-on hours. The costs of operating departments Music and Books are $102,500 and $123,000, respectively. Data on budgeted warehouse-hours and number of computer log-on hours are as follows:

Production

Support Departments Departments

	Warehouse Department	Data Center Department	Music	Books
Budgeted costs	$310,000	$100,000	$102,500	$123,000
Budgeted warehouse-hours	NA	600	1,400	2,000
Percentage		15%	35%	50%
Number of computer hours	300	NA	1,000	1,200
Percentage	12%		40%	48%

1. Using the step-down method, what amount of Data Center Department cost will be allocated to (a) music department and (b) books department if the warehouse department is allocated first