Mack Preclsion Tool and Die has two production departments, Fabrlcating and Flnishing, and Repalr and Quality Control. Dlrect costs for each department and the proportlon of service costs used by the varlous departments for the month of March follow:

$\backslash$table$[[,,$Proportion of Services Used by$,],[$Department$,$Direct Costs,Repaix,Quality,Control,Fabricating Finiahing$],[$Fabricating$,154,600,,,,],[$Finishing$,110,200,0,0\mathrm{.}2,0\mathrm{.}5,0\mathrm{.}3],[$Repair$,47,400,0,0\mathrm{.}1,0\mathrm{.}1,],[$Quality control,$88,600,0\mathrm{.}8,0,,]]$

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

Assume that both Fabrlcating 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 Fabrlcating and machine$-$hours in Finlshing. The number of labor$-$hours and machine$-$hours worked In each department are as follows:

$\backslash$table$[[,$Fabricating,Finishing$],[$Job $MP-47$: