The International Tire Corporation operates one central plant that has two divisions, the Consumer Tire Division and the Commercial Tire Division. The following data apply to the coming budget year:

Budgeted costs of the operating the plant for 10,000 to 20,000 hours:

Fixed operating costs per year$240,000

Variable operating costs$10per hour

Practical capacity20,000hours per year

Budgeted long-run usage per year:

Consumer Division800 hours 12 months =9,600hours per year

Commercial Division450 hours 12 months =5,400hours per year

Assume that practical capacity is used to calculate the allocation rates. Further assume that actual usage of the Consumer Division was 700 hours and the Commercial Division was 400 hours for the month of June.

If a dual-rate cost allocation method is used, what amount of operating costs will be budgeted for the Consumer Tire Division each month? For the Commercial Tire Division each month?