Hildale Manufacturing is organized with two service departments $($Administration and Maintenance$)$ and two production departments $($Assembly and Finishing$).$ The company uses the step method to allocate service department costs, allocating costs from Administration first. In March, $$147,000$ was allocated from Maintenance to Assembly $($including any cost allocated from Administration to Maintenance$).$ In addition, $$30,000$ was allocated from Administration to Maintenance in March.

Assembly used $49$ percent of Maintenance services and Finishing used $21$ percent of Maintenance services in March. Finally, Maintenance used $25$ percent of Administration services in March.

Required:

a$.$ What are the total costs incurred by Administration in March?

b$.$ What are the total costs incurred by Maintenance $($before any allocations$)$ in March?

a$.$ Total costs incurred by Administration in March

b$.$ Total costs incurred by Maintenance $($before any allocations$)$ in March