The building maintenance department for the Espresso Manufacturing Company budgets annual costs of $5,985,000 based on the expected operating level for the coming year. The costs are allocated to two production departments. Espresso is considering two allocation bases for assignment of costs to departments: (1) square footage and (2) direct labor hours. The following data relate to the potential allocation bases: Production Dept. 1 Production Dept. 2 34,200 45,600 45,600 34,200 (a1) Calculate the costs allocated to the production departments using each allocation base. (Round answers to O decimal places, e.g. 5,275. Do not round intermediate calculations.) Square footage Direct labor hours Square footage Direct labor hours A A Production Dept. 2 Production Dept. 1 $ $