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Warren Ltd. has two production departments, Building A and Building B, and two service departments, Maintenance and Cafeteria. Direct costs for each department and the

Warren Ltd. has two production departments, Building A and Building B, and two service departments, Maintenance and Cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of June follow:

Proportion of Services Used by
Department Direct Costs Maintenance Cafeteria Building A Building B
Building A $ 495,000
Building B 322,000
Maintenance 200,000 0.2 0.5 0.3
Cafeteria 160,000 0.8 0.1 0.1

Assume that both Building A and Building B work on just two jobs during the month of June: RW-12 and RW-13. Costs are allocated to jobs based on labor-hours in Building A and machine-hours in Building B. The number of labor- and machine-hours worked in each department are as follows:

Building A Building B
Job RW-12: Labor-hours 240 30
Machine-hours 30 60
Job RW-13: Labor-hours 30 30
Machine-hours 20 270

Required:

How much of the service department costs allocated to Building A and Building B in the direct method should be allocated to Job RW-12? How much should be allocated to Job RW-13? (Note: Due to rounding, the cost allocations to the various jobs may not add up to the total service department costs being allocated.) (Do not round intermediate calculations and round your final answers to the nearest dollar amount.)

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