Part I: Lopez Manufacturing prices its products at full cost plus 40 percent. The company operates two support departments and two producing departments. Budgeted costs and normal activity levels are as follows:

	Support Departments		Producing Departments
	A	B		C	D
Overhead costs	$20,000	$50,000		$90,000	$120,000
Square feet	2,000	2,400		4,000	12,000
Number of employees	20	30		60	40
Direct labor hours	-	-		10,000	6,400
Machine hours	-	-		6,000	10,800

Support Department A's costs are allocated based on square feet, and Support Department B's costs are allocated based on number of employees. If the direct method of allocation is used, how much overhead would go to Dept. C?

Part II: Refer to Lopez. If the sequential method of allocation is used, and service departments are ranked by cost, how much overhead would go to Dept. C?