The Central Valley Company has prepared department overhead budgets for budgeted-volume levels before allocations as follows:

Support departments:

Building and grounds

10,000

Personnel

1,000

General plant administration

26,090

Cafeteria: operating loss

1,640

Storeroom

2,670

41,400

Operating departments:

Machining

34,700

Assembly

48,900

83,600

Total for support and operating departments

125,000

Management has decided that the most appropriate inventory costs are achieved by using individual department overhead rates. These rates are developed after support-department costs are allocated to operating departments.

Bases for allocation are as follows:

Departments

Direct Manufacturing Labor-Hours

Number of Employees

Square Feet of Floor Space Occupied

Manufacturing Labor-Hours

Number of Requisitions

Building and grounds

-

2

-

-

-

Personnel

-

-

2,000

-

-

General plant administration

-

35

7,000

-

-

Cafeteria: operating loss

-

10

4,000

1,000

-

Storeroom

-

5

7,000

1,000

-

Machining

5,000

50

30,000

8,000

3,500

Assembly

15,000

100

50,000

17,000

1,500

Total

20,000

200

100,000

27,000

3,000

Management also decided that support department will be allocated using the following bases:

Building and groundsSquare Feet of Floor Space Occupied

PersonnelNumber of Employees

General plant administrationManufacturing Labor-Hours

Cafeteria: operating lossEqually to operating departments

StoreroomNumber of Requisitions

Using algebraic method, compute for the total costs of Personnel to be allocated to support and operating departments. (round amounts to 2 decimal places and the rates to 3 decimal places)