Martinez Company has two service departments, Maintenance and Personnel, as well as 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:
Direct dept. costs $50,400 $33,600 $42,000 $5,600
Square footage 1,600 800 3,200 2,400
Number of employees 16 24 48 64
If the step down method is used to allocate costs and the Maintenance Department is allocated first, then the amount of overhead that would be allocated from Personnel to Maintenance is _____.
Martinez Company has two service departments, Maintenance and Personnel, as