Caro Manufacturing has two production departments, Machining and Assembly, and two service departments, Maintenance and...

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Accounting

Caro Manufacturing has two production departments, Machining and Assembly, 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 August follow:

Proportion of Services Used by
Department Direct Costs Maintenance Cafeteria Machining Assembly
Machining $ 105,000
Assembly 76,400
Maintenance 47,200 0.2 0.6 0.2
Cafeteria 38,000 0.8 0.1 0.1

Assume that both Machining and Assembly work on just two jobs during the month of August: CM-22 and CM-23. Costs are allocated to jobs based on machine-hours in Machining and labor-hours in Assembly. The number of labor- and machine-hours worked in each department are as follows:

Machining Assembly
Job CM-22: Machine-hours 190 20
Labor-hours 20 60
Job CM-23: Machine-hours 50 50
Labor-hours 40 120

Required: How much of the service department costs allocated to Machining and Assembly in the direct method should be allocated to Job CM-22? How much should be allocated to Job CM-23? (Round "Department rate" to 2 decimal places.)

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