Qs 22-2 allocating costs to departments lo p1 mervon company has two operating departments: mixing and bottling. mixing has 300 employees and occupies 22,000 square feet. bottling has 200 employees and occupies 18,000 square feet. indirect factory costs for the current period follow: administrative, $160,000; and maintenance, $200,000. administrative costs are allocated to operating departments based on the number of workers. determine the administrative costs allocated to each operating department.