A Company has two support departments (Administration and Janitorial) and three producing departments (Fabricating, Assembly, and Finishing). Costs and activities are as follows:

Administration Janitorial Fabricating Assembly Finishing

Direct costs........................ $50,000 $30,000 $40,000 $50,000 $25,000

Number of employees....... 10 30 40 20

Square feet........................ 2,000 10,000 28,000 15,000

Direct labor hours.............. 5,000 6,000 2,000

Administrative services are allocated based on the number of employees; janitorial services are allocated based on square footage. Overhead rates for the three producing departments are based on direct labor hours.

Required:

Determine the overhead application rates for the producing departments using each of the three allocation methods:

1. Direct allocation method for the support departments

2. Step allocation method for the support departments

3. Reciprocal allocation method for the support departments

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