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The U following data are available from last year: inta Company has two service departments and two operating departments. The Service Department Operating Department Departmental costs Number of transactions Square feet occupied $63,000 10,000 2,000 $42,000 12,000 1,000 $200,000 $%100,000 16,000 2,000 14,000 3,000 The costs of service departments 1 and 2 are allocated on the basis of number of transactions and square feet occupied, respectively. No distinction is made between fixed and variable costs. Assuming the Uinta allocates service department costs by the direct method, what are the total overhead costs allocated from Department 1 to Department X