Ice House Industries, Inc. has three operating departments: Cooking, Churning, and Freezing. Indirect factory costs for the current period were Administrative $560,000 and Maintenance $98,000. Administrative costs are allocated to operating departments based on the number of workers and maintenance costs are allocated to operating departments based on square footage occupied. Based on the above data, determine the maintenance cost allocated to each operating department of Ice House Industries, Inc. Cooking: $33, 250; Churning: $38,000; Freezing: $23, 750 Cooking: $32, 666: Churning: $32, 666: Freezing: $32, 666 Cooking: $34, 300; Churning: $39, 200; Freezing: $24, 500 Cooking: $230, 300; Churning: $263, 200: Freezing: $164, 500 The allocation bases for assigning indirect costs include: Only cost bases. Only value bases. Only unit bases. Any appropriate and reasonable bases