A company produces two products that are serviced by two support areas. The company uses the reciprocal method to allocate support area costs to the products with information as follows.

	Support Area 1	Support Area 2	Product 1	Product 2
Allocation base	Hours used	Square feet
Area 1 hours used		5,000	120,000	75,000
Space occupied	3,000		40,000	20,000
Direct costs	$350,000	$200,000

What additional information does Columbia need in order to complete the cost allocation?

A.

Direct costs of Products 1 and 2.

B.

Order in which the support areas will be allocated.

C.

Hours used by Support Area 1 and the space occupied by Support Area 2.

D.

No additional information is needed.