Cost information for Lake County Library is as follows.

In addition to directly traceable costs, the library incurred $24,000 for a building lease.

REQUIRED
A. Allocate to departments any costs that have not been traced, and then calculate total costs assigned to each department.
B. Allocate the support department costs to the operating departments using the direct method.
C. Allocate the support department costs to the operating departments using the step-down method. Allocate first the costs for the support department having the largest direct costs.
D. Allocate the support department costs to the operating departments using the reciprocal method. Use either simultaneous equations or ExcelSolver.

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Support Operating Direct Costs Salaries Supplies Janitorial Administration Books Other Media $20,000 Total $40,000 5,000 $50,000 $70,000 $180,000 25,000 5,000 15,000 50,000 Allocation Base Volumes 500 500 300 Square feet Employees 1,200 2,500