Q21 & Q 22 are below. Please answer both of them.

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YLTPN1477 company's break-even-point in sales revenue is $860,000, and its variable expenses are 70% of sales (ID#58745) Q: If the YLTPN1477 company lost $36,000 last year, its sales must have amounted to: Multiple Choice $788,000 $740.000 $824.000 $566.000 QQWTWV844 Corporation uses the step-down method to allocate service department costs to operating departments. The company has three service departments and two operating departments. Data concerning those departments follow Service Departments Admin Janitorial Maintenance Costs $162,500 $72,750 $39,000 # of employees 60 33 132 Sq. feet OCC 4,000 10,000 15,000 Hours of press time Operating Departments Binding Printing $323,000 $430,000 295 190 30,000 90,000 30,000 60,000 QQWTWV844's Admin Department's costs are allocated on the basis of number of employees; Janitorial Department's costs are allocated on the basis of square feet occupled; Maintenance Department's costs are allocated on the basis of press time hours used. (ID#43877) Q: What is QQWTWV844's total Binding Department's cost (including its beginning cost) after all allocations? A: $