Chance Corporation allocates its service department costs to its production departments using the direct method. Information for June 2001 follows:

Personnel

Maintenance

Service department costs

$68,000

$50,000

Services provided to other departments

Personnel

10%

Maintenance

15%

Fabricating

45%

60%

Finishing

40%

30%

a. What amount of personnel and maintenance costs should be assigned to Fabricating for June?

b. What amount of personnel and maintenance costs should be assigned to Finishing for June?