Omega Manufacturing Company has two production divisions, industrial products and consumer electronics, and three service departments, administration, personnel, and maintenance Budgeted costs for each service department are as follows:

Management has decided that administration and personnel service costs should be directly allocated based on the number of employees in each revenue-producing department, and maintenance should be directly allocated based on the dollar amount of assets employed in each revenue-producing department. The number of employees and dollar value of assets employed by each revenue-producing department are as follows:

\section*{Required}
A. Calculate the amount of service costs that should be allocated based on number of employees.
B. Determine the allocation percentages based on both number of employees and dollar value of assets employed.
C. Calculate the amount of service costs that would be allocated to industrial products and consumer electronics using the direct method.

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Administration $600,000 Personnel 280,000 Maintenance 320,000