Allocating and journalizing service department costs. For the month of July 19X4, the Stern Manufacturing Company had the following direct labor costs. The overhead costs of $2,400 incurred by the Building Services Department are allocated to the three other departments on the basis of floor space occupied. The overhead costs of $6,200 incurred by the General Factory Department plus the allocated costs of the Building Services Department are allocated on the basis of direct labor costs.

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Department General Factory 2,000 square feet Milling Finishing Direct Floor Space Labor Costs 7,000 square feet $12,000 5,000 square feet 30,000 a. What amount of the costs of the Building Services Department should be allocated to each of the other departments? b. Give the journal entry to close the Manufacturing Overhead-General Fac- tory Department account.