The Canarie Company's copy department, which does almost all of the photocopying for the sales department and the administrative department, budgets the following costs for the year, based on the expected activity of 4,787,800 copies:

Salaries (fixed)$97,400Employee benefits (fixed)13,800Depreciation of copy machines (fixed)10,700Utilities (fixed)4,400Paper (variable, 1 cent per copy)47,878Toner (variable, 1 cent per copy)47,878

The costs are assigned to two cost pools, one for fixed and one for variable costs. The costs are then assigned to the sales department and the administrative department. Fixed costs are assigned on a lump-sum basis, 40 percent to sales and 60 percent to administration. The variable costs are assigned at a rate of 2 cents per copy.

Assuming 4,587,800 copies were made during the year, 2,438,100 for sales and 2,149,700 for administration, calculate the copy department costs allocated to sales and administration.

Costs allocated to sales$

Costs allocated to administration$