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:

Department	Direct Costs	Proportion of Services Used by
		Repair	Quality Control	Fabricating	Finishing
Fabricating	$ 137,600
Finishing	104,200
Repair	44,700	0	0.2	0.5	0.3
Quality Control	83,500	0.6	0	0.2	0.2

Required:

Compute the allocation of service department costs to producing departments using the direct method.

	total allocation costs
fabricating
finishing