8.26 03, Q4,Q5 Direct, step-down, and reciprocal methods; assign costs to departments Cost information for Lake County Library is as follows. Support Operating Direct Costs Salaries Supplies Janitorial Administration Books Other Media Total $20,000 $40,000 $50,000 $70,000 $180,000 50,000 25,000 15,000 520 0 1,200 5,000 1500 5,000 Allocation Base Volumes 300 2,500 500 Square feet Employees 500 In addition to directly traceable costs, the library incurred $24,000 for a building 8.26 03, Q4,Q5 Direct, step-down, and reciprocal methods; assign costs to departments Cost information for Lake County Library is as follows. Support Operating Direct Costs Salaries Supplies Janitorial Administration Books Other Media Total $20,000 $40,000 $50,000 $70,000 $180,000 50,000 25,000 15,000 520 0 1,200 5,000 1500 5,000 Allocation Base Volumes 300 2,500 500 Square feet Employees 500 In addition to directly traceable costs, the library incurred $24,000 for a building