The building maintenance department for the Taylor Manufacturing Company budgets annual costs of $5,250,000 based on the expected operating level for the coming year. The costs are allocated to two production departments. Taylor 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		30,000			40,000
Direct labor hours		40,000			30,000

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		$		$