Brown Company has two service departments, Maintenance and Personnel. Brown Company also has two production departments, Mixing and Finishing. Maintenance costs are allocated based on square footage...

Brown Company has two service departments,

Maintenance and Personnel. Brown Company also has two

production

departments, Mixing and Finishing. Maintenance costs are

allocated

based on square footage while personnel costs are allocated

based

on number of employees. The following information has been

gathered

for the current year.

"text-decoration:underline;">Maintenance

Personnel

Mixing

Finishing

Direct

costs

$126,000

$84,000

$105,000

$175,000

Square

footage

800

400

1,600

1,200

Number of

employees

8

12

24

32

If the direct method is used to allocate

service department costs, then the total cost of the

Finishing

Department after allocation would be ______________.

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