1- Prepare a cost allocation table by using Direct Method.

2- Journalize the ending balances of costs.

A B E F G 1 w N DRECT METHOD operations department cutting assembly 498.449,0 361.136,0 supportind department cafeteria heating 79.436,0 75.979,0 TOTAL 4 COST 1.015.000,0 5 5 6 7 ENDING BALANCE 8 9 SERVICES 10 Cafeteria(# of employees) 11 12 Heating(square meters) 13 900,0 500,0 56% 1.615,0 40% 400,0 44% 2.462,0 60% 4.077,0