The Fitness Club has two operating departments- Programming & Classes and Individual fitness. There are also...

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The Fitness Club has two operating departments- Programming & Classes and Individual fitness. There are also two service centers- Janitorial and Cafeteria. Janitorial costs are allocated based on square footage, while Cafeteria costs are allocated based on number of employees. The costs traceable to the operating and service center during 2019 were as follows: Service Centers Operating Departments Programming & Classes Individual Janitorial Cafeteria Fitness Materials P 10,000 P 200,000 5,000 Labor 100,000 300,000 MOH 20,000 40,000 Total 130,000 Square footage No. of Employee 1,600 5 540,000 8,000 14 P 8,000 P 265,000 150,000 75,000 90,000 348,000 245,000 24,000 32,000 19 6 In addition to these costs, the Cafeteria generates revenues of P480,000. Janitorial is allocated based on square footage and Cafeteria is allocated based on the number of employees. Using the step method to allocate the service center costs, what is the total cost of Programming and Classes? The Fitness Club has two operating departments- Programming & Classes and Individual fitness. There are also two service centers- Janitorial and Cafeteria. Janitorial costs are allocated based on square footage, while Cafeteria costs are allocated based on number of employees. The costs traceable to the operating and service center during 2019 were as follows: Service Centers Operating Departments Programming & Classes Individual Janitorial Cafeteria Fitness Materials P 10,000 P 200,000 5,000 Labor 100,000 300,000 MOH 20,000 40,000 Total 130,000 Square footage No. of Employee 1,600 5 540,000 8,000 14 P 8,000 P 265,000 150,000 75,000 90,000 348,000 245,000 24,000 32,000 19 6 In addition to these costs, the Cafeteria generates revenues of P480,000. Janitorial is allocated based on square footage and Cafeteria is allocated based on the number of employees. Using the step method to allocate the service center costs, what is the total cost of Programming and Classes?