Mack Precision Tool and Die has two production departments, Fabricating and Finishing, and two service departments, Repair and Quality Control. Direct costs for each department and the proportion of service costs used by the various departments for the month of March follow:

$\backslash$table$[[,,$Proportion of Services Used by$],[$Department$,$Direct Costs,Repair,Quality,,$],[$Control$,$Fabricating Finishing,,,,$],[$Fabricating$,$$$130,600,,,,],[$Finishing$,90,200,,,,],[$Repair$,38,400,0,0\mathrm{.}2,0\mathrm{.}5,0\mathrm{.}3],[$Quality Control,$71,600,0\mathrm{.}8,0,0\mathrm{.}1,0\mathrm{.}1]]$

Exercise $11-26($Algo$)$ Allocating Service Department Costs First to Production Departments and Then to Jobs $($LO $11-1)$

Assume that both Fabricating and Finishing work on just two jobs during the month of March: MP$-47$ and MP$-48.$ Costs are allocated to jobs based on labor$-$hours in Fabricating and machine$-$hours in Finishing. The number of labor$-$hours and machine$-$hours worked in each department are as follows:

$\backslash$table$[[$Job MP$-47$:$,$Fabricating,Finishing$],[$Machine$-$hours,$40,80],[$Labor$-$hours,$90,10],[$Job MP$-48$:$,30,65],[$Machine$-$hours,$90,35],[$Labor$-$hours,,$]]$

Required: