The Thompson Mining Corporation has producing departments A and B, and service departments C, D, E, and F. Costs are distributed from F first, D second, C third, and E fourth. It is the company's policy that once a service department's costs have been distributed, no costs from other service departments are to be distributed to it. F distributes one half of its cost to A and the remainder to D and E on the basis of the number of employees. D distributes its costs on the basis of investment in equipment, C's are assigned to B, and E's are distributed on the basis of floor space. The following information pertains to the month just ended:

Required:
Distribute service department overhead.

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Square Investment in Feet Empl quiment Department Cost $15,000 12,000 12,000 8,000 2,000 2,000 $51,000 2,000 3,000 4,000 2,000 1,500 2.500 15,000 40 20 20 30 20 10 140 $170,000 80,000 130,000 70,000 50,000 30,000