Gonzalez Company has two service departments, Maintenance and Human Resources. Gonzalez Company also has two production departments, Mixing and Finishing. Maintenance costs are allocated based on square footage while Human Resources costs are allocated based on number of employees. The following information has been gathered for the current year:

Human Maintenance Resources Mixing Finishing Direct costs $126,000 $84,000 $105,000 $175,000 Square footage 800 400 1,600 1,200 Number of employees 8 12 24 32