where are the highlighted numbers coming from?

Whioa wa Alternative formats Chapter 19: Support Department and joint Lost All Pago B > of 32 CHISCHTER ZOOM + Suppo DESA Ex. 19-5 (FIN MAN); Ex. 5-5 (MAN) (Concluded) Maintenance Department cost allocation: Cutting Department: 3,700 + (3.700 + 5,550) = 40% 40% * $2,600 = $1,040 Sewing Department: 5,550 + (3,700 + 5,550) = 60% 60% * $2,600 = $1,560 Production departments' total costs: Cutting Department: $1,200 + $1,040 + $19,600 = $21,840 Sewing Department: $1,500 + $1,560 + $20,800 = $23,860 k AA . Department Total Number of Machine Square Cost Employees Hours Feet Maintenance $ 2,300 6 57 800 Department Security 3,000 4 0 600 Department Cutting 19,600 20 3,700 3,200 Department Sewing 20,800 18 5,550 4,000 Department > BB Using the sequential method and allocating the support department with the highest costs first, allocate all support department costs to the production departments. Then compute the total cost of each production department