Salerno Company has two service departments, Maintenance and Cafeteria, as well as two production departments, Mixing and Bottling. Maintenance Department costs are allocated based on square footage and Cafeteria Department costs are allocated based on number of employees. The following data was available:

MaintenanceCafeteriaMixingBottling

Direct costs$200,000$120,000$76,000$85,000

Square footage1,0002,0004,0006,000

Number of employees302060100

Direct labor hours8,0006,000

Assume the direct method is used to allocate service department costs to producing departments.