University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each.
| The following data appear in the company records for the current period: |
|
Maintenance |
Personnel |
Printing |
Developing |
| Machine-hours |
|
- |
|
|
1,200 |
|
|
1,200 |
|
|
3,600 |
|
| Labor-hours |
|
650 |
|
|
- |
|
|
650 |
|
|
2,600 |
|
| Department direct costs |
$ |
20,000 |
|
$ |
39,000 |
|
$ |
51,000 |
|
$ |
36,000 |
|
|
|
Allocate the service department costs using the step method, starting with the Maintenance Department.(Do not round intermediate calculations.)
|
|
Please put it in this format....... Maintenace Personal Printing Developing
Service Department Costs
Maintenance
Personal
Total Costs Allocated
|