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 $ 510,000 Building B 315,000 Maintenance 199,000 0.2 0.5 0.3 Cafeteria 150,000 0.8 0.1 0.1 Required: (a) Use the step method to allocate the service costs, the order of allocation starts with Maintenance. (Do not round intermediate calculations. Round your answers to the nearest dollar amount. Leave no cells blank - be certain to enter "0" wherever required. Amounts to be deducted should be indicated with a minus sign. Omit the "$" sign in your response.) To From Maintenance Cafeteria Building A Building B Service department costs $ $ $ $ Maintenance Cafeteria Total Costs $ $ $ $ (b) Use the step method to allocate the service costs, the allocations are made in the reverse order (starting with Cafeteria). (Do not round intermediate calculations. Round your answers to the nearest dollar amount. Leave no cells blank - be certain to enter "0" wherever required. Amounts to be deducted should be indicated with a minus sign. Omit the "$" sign in your response.) To From Cafeteria Maintenance Building A Building B Service department costs $ $ $ $ Cafeteria Maintenance Total Costs $ $ $ $