Stephanie Company has two production departments: D and J. Stephanie also has 3 service departments: Personnel, Administration, and Shipping. Shipping costs are allocated on the basis of number of packages, while Personnel and Administration costs are allocated using number of employees. Assume that the ranking of the benefits provided is in the order listed below.

Department	Costs	Employees	# of Packages
Personnel	$600,000	25	7,000
Administration	800,000	20	9,000
Shipping	700,000	12	27,500
D	500,000	10	5,000
J	400,000	15	6,000

33. Refer to Stephanie Company. Using the step method, what amount of Administration costs is allocated to Department D (rounded to the nearest $)? (Hint: complete the process to allocate Personnel costs first) Refer to Stephanie Company. Using the step method, what amount of Shipping costs is allocated to Department J (rounded to the nearest $)? (Hint: complete the process to allocate Personnel and Administration costs first)