Blossom Company is a manufacturer of womens and mens swimsuits. The company uses a dual-rate system to allocate support costs. Last years support departments fixed and variable costs are as follows:

					Human
		Accounting			Resources			Janitorial			Total
Variable costs		$	17,100		$	20,200		$	56,200		$	93,500
Fixed costs			57,000			93,800			54,800			205,600
Total costs		$	74,100		$	114,000		$	111,000		$	299,100

Allocation base amounts for all the departments are as follows:

					Human
		Accounting			Resources			Janitorial			Women's			Men's			Total
Employees			2			3			5			9			6			25
Time spent for accounting			16%			11%			21%			31%			21%			100%
Time spent cleaning			5%			9%			16%			30%			40%			100%
Square metres			80			109			129			460			460			1,238
Direct costs		$	74,100		$	114,000		$	111,000		$	849,000		$	469,000		$	1,617,100

Use the following allocation bases for fixed support costs: direct costs for accounting, number of employees for human resources, and square metres for janitorial. Allocate fixed support costs using the direct method. Support Operating Departments Departments Human Accounting Resources Janitorial Womens Mens Total Direct Costs $ % for allocation Employees % for allocation Square metres % for allocation Fixed support costs $ Allocations: Accounting Human Resources Janitorial Total allocations