Dean Corporation has two service departments, Power and Maintenance, and two production departments, Painting and Polishing. The following data have been estimated for next year's operations:
Department: Direct Charges Kilowatt Hours Used Square Footage
Power $450,000 20,000 10,000
Maintenance 120,000 50,000 5,000
Painting 235,000 100,000 30,000
Polishing 265,000 150,000 20,000
Distribute the service department costs using the direct distribution method. Prepare journal entries.