Sierra Company has two operating departments: Mixing and Bottling, Mixing occuples 24,805 square feet. Bottling square feet. Maintenance costs of $204,000 are allocated to operating departments based on square feet occuple maintenance costs allocated to each operating department. Department Bote Fee Allocated Mbdng Botting Total 24,805 20,295 45, 100 Reconntos Total % % 0.001% $