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