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

Support departments:
Building and grounds	$21,000
Personnel	1,520
General plant administration	36,960
Cafeteria: Operating loss	105
Storeroom	2,975	$62,560
Operating departments:
Machining	$34,000
Assembly	49,000	83,000
Total for support and operating departments		$145,560

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 to be selected from the following:

Department	Direct Manufacturing Labor-Hours	Number of Employees	Square Feet of Floor Space Occupied	Indirect Manufacturing Labor-Hours	Number of Requisitions
Building and grounds	0	0	0	0	0
Personnel	0	0	2,000	0	0
General plant administration	0	40	12,000	0	0
Cafeteria: operating loss	0	5	2,500	2,000	0
Storeroom	0	5	7,000	3,000	0
Machining	5,000	60	48,000	8,000	3,000
Assembly	15,000	90	78,500	17,000	1,000
Total	20,000	200	150,000	30,000	4,000
Basis used is number of employees

Using the step-down method, allocate support-department costs. Allocate the costs of the support departments in the order given in this problem. (Round all indirect allocation rates to the nearest cent and all other computations to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs.)

		Support Departments					Operating Departments
				General	Cafeteria
		Bldg and		Plant	Operating
		Grounds	Personnel	Admin.	Loss	Storeroom	Machining	Assembly
Costs incurred
Allocation of costs:
	Building and grounds
	Personnel
	General plant administration
	Cafeteria
	Storeroom
Total budgeted costs of operating departments