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

Required:

Use the step method to allocate the service costs, using the following:

a) The order of allocation starts with Maintenance.(Do not round intermediate calculations.)

	To
From	Maintenance	Cafeteria	Building A	Building B
Service Dept Cost
Maintenance
Cafeteria
Total Cost

b) The allocations are made in the reverse order (starting with Cafeteria).(Do not round intermediate calculations.)

	To
From	Cafeteria	Maintenance	Building A	Building B
Service Dept Cost
Cafeteria
Maintenance
Total Cost