Millie Enterprises is a retailer with two locations, Southside and Northside. It has three service departments, Personnel, Finance, and Building Occupancy. Costs in each of the service departments are Personnel = $202,500, Finance = $126,000, and Building Occupancy = $150,000. The following represents the usage of the service departments by Personnel, Finance, Building Occupancy, Southside, and Northside, respectively:

• Personnel (employees): 0; 30; 15; 60; 30
• Finance (transactions): 13,000; 0; 1,000; 60,000; 24,000
• Building Occupancy (square feet): 15,000; 10,000; 0; 30,000; 45,000

Using the step method for service department cost allocations, how much in service costs is allocated to (a) Southside and (b) Northside IF cost are allocated in the following order: Personnel, Building Occupancy, and Finance?