The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $340,600 are allocated on the basis of machine hours. The Accounting Department's costs of $128,400 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $320,000 and $520,000, respectively. Machine hours Number of employees Maintenance Accounting A B 30 2 2,400 8 220 4 490 2 What is the cost of the Accounting Department's cost allocated to Department A (rounded to the nearest whole dollar) using the step method and assuming the Maintenance Department's costs are allocated first? Advanced Computer Solutions, Inc. has two main services: (1) time on a timeshared computer system, and (2) proprietary computer programs. The operation department (Op) provides computer time and the programming department (P) writes programs. The percentage of each service used by each department for a typical period is: Supplied User P 40% P 30% Sold to customers 70% 60% In a typical period, the operation department (Op) spends $4,500 and the programming department (P) spends $2,500. Under the reciprocal method what is the algebraic solution to the cost allocation problem?