Mervon Company has two operating departments: Mixing and Bottling. Mixing has 300 employees and occupies 22,000 square feet. Bottling has 200 employees and occupies 18,000 square feet. Indirect factory costs for the current period follow: Administrative, $160,000; and Maintenance, $200,000. Administrative costs are allocated to operating departments based on the number of workers.

Determine the administrative cost allocated to each operating department.

Department	Allocation Base	Percent	Administrative Expense to be allocated	Allocated amount
Mixing
Bottling
Totals