The administrative department of Tripp Consulting, LLC, provides office administration and professional support to its two operating departments. Annual administrative costs are $360,000. In 2013, the hours chargeable to clients generated by the information services department and the financial planning department were 12,000 and 18,000, respectively. Tripp uses chargeable hours as the cost driver for allocating administrative costs to operating departments.

Required
Allocate the administrative costs to the two operating departments.