The building maintenance department for the WallaWalla Manufacturing Company budgets annual costs of $5,601,960 based on the expected operating level for the coming year. The costs are allocated to two production departments. WallaWalla 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 Direct labor hours 29,430 39,730 39,730 29,430 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.) Production Dept. 1 Production Dept. 2 Square footage Direct labor hours s