Sterling, 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.

$($Click the icon to view the costs.$)$

The total costs of the support departments $($IT and HR$)$ are allocated to the production departments $($clothing and shoes$)$ using a single rate. Data on the bases, by department, as well as what each rate is based on$,$ are provided below.

$($Click the icon to view the base data.$)$