Starbucks uses the step-down method for cost allocation. The following data is available:

Service Department	Costs Before Allocation ($)	Allocation Basis	Total Allocation Basis
IT Support	$400,000	Number of computers	400
Maintenance	$300,000	Square footage	100,000

The IT Support department has 150 computers, and the Maintenance department occupies 30,000 square feet. Allocate the costs to these departments.