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Temple Lights, Inc. produces Hanukkah menorahs in its Cutting and Molding departments. The Maintenance and Security departments support the production of the menorahs. Costs from

Temple Lights, Inc. produces Hanukkah menorahs in its Cutting and Molding departments. The Maintenance and Security departments support the production of the menorahs. Costs from the Maintenance Department are allocated based on machine hours, and costs from the Security Department are allocated based on the asset value. Information about each department is provided in the following table:

Maintenance Department Security Department Cutting Department Molding Department
Machine hours 800 2,000 8,400 9,600
Asset value $2,000 $1,450 $2,000 $6,000
Department cost $40,320 $17,920 $65,000 $83,000

Determine the total cost of each production department after allocating all support department costs to the production departments using the reciprocal services method.

Cutting Department Molding Department
Production departments total costs $ $

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