Vitro Corporation has two service departments, Service Department A and Service Department B, and two operating departments, Operating Department X and Operating Department Y.

Service DepartmentOperating DepartmentService Department AService Department BOperating Department XOperating Department YDepartmental costs$31,280$55,640$161,490$399,350Allocation base A4,0001,00026,00019,000Allocation base B6,0002,00030,0002,000

The company uses the step-down method to allocate service department costs to operating departments. Service Department A costs are allocated first on the basis of allocation base A and Service Department B costs are allocated second on the basis of allocation base B.

Required:

Allocate the service department costs to the operating departments using the step-down method.