Allocating a service center cost to operating departments The administrative department of Andrews Consulting, LLC, provides office administration and professional support to its two operating departments. Annual administrative costs are $540,000. In 2010, the hours chargeable to clients generated by the information services department and the financial planning department were 24,000 and 36,000, respectively. Andrews uses chargeable hours as the cost driver for allocating administrative costs to operating departments. 

Required

Allocate the administrative costs to the two operating departments.