Sportz, Inc., manufactures athletic shoes and athletic clothing for both amateur and professional athletes. The company has two product lines (clothing and shoes), which are produced in separate manufacturing facilities; however, both manufacturing facilities share the same support services for information technology and human resources. The following shows costs (in thousands) for each manufacturing facility and for each support department

	Information Technology	Human resources	Clothing	Shoes	Total Cost
Total Cost	5200	2800	21000	15000	44000
Number of IT Hous		6000	10080	7920
Number of HR employees supported by departments	184		440	176

Number of IT labor-hours worked by department are used to allocate IT department costs and number of employees supporting other departments are used to allocate human resources costs

If step down method is used to allocate cost of support departments to the clothing and shoes departments, then total costs of the production departments after allocations are: