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The following data is used in service department allocation: Service Departments Operating Departments Admin. Janitorial Groceries Gifts Departmental costs before allocations $150,000 $40,000 $400,000 $300,000

The following data is used in service department allocation: Service Departments Operating Departments Admin. Janitorial Groceries Gifts Departmental costs before allocations $150,000 $40,000 $400,000 $300,000 Employee-hours 320 160 3,100 740 Space occupied -square feet 250 100 4,000 1,000 Using the step-down method, how much is total allocated cost to the Groceries Department?

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