Morrell Financial Services $($MFS$)$ has three service departments: Accounting, Information Technology $($IT$),$ and Personnel. MFS also has

two operating departments $($Advice and Brokerage$).$ Data on service department usage and service direct costs follow:

$*$Not applicable for this problem.

Required:

Assume that Morrell Financial Services uses the reciprocal method of service department cost allocation. What is the total service

department cost allocated to Advice? To Brokerage?

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollars.