TheLaramieCompany's copy department, which does almost all of the photocopying for the sales department and the administrative department, budgets the following costs for the year, based on the expected activity of5,500,000copies:

Salaries (fixed)$110,000Employee benefits (fixed)13,750Depreciation of copy machines (fixed)11,000Utilities (fixed)5,500Paper (variable, one cent per copy)55,000Toner (variable, one cent per copy)55,000

The costs are assigned to two cost pools, one for fixed and one for variable costs. The costs are then assigned to the sales department and the administrative department. Fixed costs are assigned on a lump-sum basis, 40 percent to sales and 60 percent to administration. The variable costs are assigned at a rate of2cents per copy.

Assuming5,190,000copies were made during the year,2,750,000for sales and2,440,000for administration, calculate the copy department costs allocated to sales and administration.

Cost Allocated to Sales?

Cost Allocated to Administration?