BE$\mathrm{.}19\mathrm{.}03.$ALGO

and janitorial costs are allocated based on machine hours used and the number of trees in each department, respectively. The company estimates that the cutting and pruning The company also estimates that the cutting process requires about $9$ times as many machine hours as the pruning process. The total costs of each department are as follows:

BE$\mathrm{.}19\mathrm{.}04.$ALGO

BE$.19\mathrm{.}05.$ALGO

EX$\mathrm{.}19\mathrm{.}01\_$ALGO

EX$.19\mathrm{.}02$

EX$\mathrm{.}19\mathrm{.}03.$ALGO $$

Maintenance Department

$$6,000$

Janitorial Department

Cutting Department

Pruning Department

$6,000$

$53,000$

$12,000$

Using the direct method of support department cost allocation, determine the total cost of each production department after allocating all support costs to the production departments.

$\backslash$table$[[,\backslash$table$[[$Cutting$],[$Department$]],\backslash$table$[[$Pruning$],[$Department$]]],[$Production departments' total costs,$$,$$