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, $$155,000$ was allocated from Maintenance to Assembly $($including any cost allocated from Administration

to Maintenance$).$ In addition, $$38,000$ was allocated from Administration to Maintenance in March.

Assembly used $30$ percent of Maintenance services and Finishing used $45$ percent of Maintenance services in March. Finally,

Maintenance used $20$ 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