The corporate office provides 2 kids of services (maintenance and personnel) to 3 locations (location 1, location 2 and location 3).In a recent accounting period, the direct cost for maintenance was $25,000 and for personnel was $15,000. Maintenance costs are allocated on the basis of square feet, and personnel costs are allocated based on the basis of number of employees.

(Square Feet) (Number of Employees)

Support Department: Maintenance 1,000 15 Personnel 1,000 8

Operating Departments: Location 1 5,000 12 Location 2 6,000 18 Location 3 3,000 10

If the compagny uses the direct method and has an individual cost for each location $15,000, $12,000 and $10,000 respectively, Calculate the total costs allocated to each location ?