The building maintenance department for the Steering Manufacturing Company budgets annual costs of $5,402,000 based on the expected operating level for the coming year. The costs are allocated to two production departments. Steering 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
Square footage		31,660			41,340
Direct labor hours		41,340			31,660

Calculate the costs allocated to the production departments using each allocation base. (Round answers to 0 decimal places, e.g. 5,275. Do not round intermediate calculations.)

		Production Dept. 1		Production Dept. 2
Square footage		$		$
Direct labor hours		$		$