University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each.

The following data appear in the company records for the current period:

	Maintenance			Personnel			Printing			Developing
Machine-hours					1,500			1,500			4,500
Labor-hours		800						800			2,200
Department direct costs	$	3,800		$	13,800		$	15,500		$	12,000

Required:

Use the direct method to allocate these service department costs to the operating departments. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.)

The following questions relate to Kyle Company, which manufactures products KA, KB, and KC from a joint process. Joint product costs were $198,000. Additional information follows.

					If Processed Further
Product	Units Produced	Sales Value at Split-Off			Sales Values			Additional Costs
KA	82,000	$	272,000		$	320,000		$	46,000
KB	57,400		238,000			270,000			42,000
KC	24,600		170,000			230,000			33,000

Required:

a. Assuming that joint product costs are allocated using the physical quantities (units produced) method, what was the total cost of product KA (including $46,000 if processed further)?

b. Assuming that joint product costs are allocated using the sales value at split-off (net realizable value method), what was the total cost of product KB (including the $42,000 if processed further)?