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The managers of R Manufacturing are discussing ways to allocate the cost of support departments such as Quality Control and Janitorial to the Production departments.

The managers of R Manufacturing are discussing ways to allocate the cost of support departments such as Quality Control and Janitorial to the Production departments. Both service departments believe that they should use service hours as their basis to allocate costs. To aid them in this discussion the controller has provided the following information:

SERVICE DEPARTMENTS OPERATING DEPARTMENTS
Quality Control Janitorial Machining Assembly
Department costs (before allocations) $ 350000 $ 200000 $ 400000 $ 300000
Machine Hours 50000
Direct labor hours 25000
Hours of Quality Control Service 7000 21000 7000
Hours of Maintenance Service 10000 18000 12000

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If Rochester uses the reciprocal method of allocating support department costs, the total amount of quality control costs allocated to the other departments would be:

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