1. using direct method, what amount of maintenance department cost will be allocated to department b?

2. using the step down method, compute total overhead cost of department b (including its own) after allocation of service department cost. maintenance department cost will be allocated first. (round ratios. example 35% or 0.35)

3. using step down method, what amount of maintenance department cost will be allocated to department b if maintenance department cost is allocated first? round up

4. using direct method compute total overhead cost of department b (including its own) after allocation of service department costs. (round ratios. example 35% or 0.35)

Hang Corp has two service departments, Maintenance and Personnel. Maintenance Department operating costs of $300,000 are allocated on the basis of maintenance- hours. Personnel Department operating costs of $100.000 are allocated based on the number of employees. The overhead costs of operating departments A and B are $160,000 and $240,000, respectively. Data on maintenance-hours and number of employees are as follows: Support Departments Production Departments Maintenance Personnel Department Department A B $300,000 $100,000 $160,000 S240.000 Overhead Costs 800 NA 1,200 600 Maintenance-hours used 600 50 200 NA Number of employees