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The Belk Store has a Human Resources Department and a Janitorial Department that provide services to three production departments. The Human Resources Department cost is

The Belk Store has a Human Resources Department and a Janitorial Department that provide services to three production departments. The Human Resources Department cost is allocated on the basis of number of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available:

Human Resources

Janitorial

Prod. #1

Prod. #2

Prod. #3

Total cost before allocation

$45,000

$30,000

Space in square feet

4,000

1,000

20,000

30,000

50,000

Number of employees

5

10

15

45

30

Using the step-down method, the amount of Human Resources cost allocated to Prod. Department no. 3 & the amount of Janitorial cost allocated to Prod. Department no. 2, respectively are:

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