ABCO Mortgage Company has the following two service and production departments related to its lending and servicing business:

	Service Departments		Production Lending Departments
	HR	Accounting	Commercial	Consumer
Department cost	$150,000	$200,000	$1,800,000	$900,000
Number of employees	3	4	39	61
Number of transactions	1,800	700	2,100	1,900
HR costs are allocated on the basis of number of employees. Accounting cost are allocated based on the number of transactions.

Required: Using the Direct Method allocate the amounts of overhead from each service department to each production department.