HW Manufacturing Company is divided into four departments, A, B, C, and D. The first two departments are engaged in production work. Departments C and D are service departments. During the month of August, the following FOH was incurred for the various departments:

Department A................Br 132,000Department C..................Br 30,800

Department B................110,000Department D..................33,000

The bases for distributing service department expenses to the other departments are as follows:

Department C - On the basis of floor space occupied by the other departments as follows:

Department A, 4,000m2; Department B, 5,000m2; Department D, 1,000m2.

Department D - On the basis of labor hours used by the other departments as follows:

Department A, 2,000hours; Department B, 1,000hours; Department C, 1,000hours.

Required:

Show the distribution of FOH to the proper departments using Sequential Distribution method and calculate the total FOH costs for each of the two production departments.