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 $ 90,000
Assembly 58,400
Maintenance 36,400 — 0.2 0.5 0.3
Cafeteria 29,000 0.6 — 0.2 0.2
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 170 50
Labor-hours 50 30
Job CM-23: Machine-hours 30 60
Labor-hours 30 220
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.)