Support Department Cost Allocation$-$Reciprocal Services Method

Blue Africa Inc. produces laptops and desktop computers. The company's production

activities mainly occur in what the company calls its Laser and Forming departments. The

Cafeteria and Security departments support the company's production activities and allocate

costs based on the number of employees and square feet, respectively. The total cost of the

Security Department is $$263,000.$ The total cost of the Cafeteria Department is $$377,000.$

The number of employees and the square footage in each department are as follows:

Jsing the reciprocal services method of support department cost allocation, determine the

total costs from the Security Department that should be allocated to the Cafeteria

Department and to each of the production departments.