a) Using the direct method, the cost allocated from both of the support departments to Machining Department is: b) Using the reciprocal method, the cost allocated from Training Department to Polishing Department is: c) Using the step-down method and starting with Training Department, the cost allocated from Training Department to Machining Department is:

The following information about Monfort Manufacturing is available: Support Department Training Maintenance Machining Polishing Packaging $200 000 300 000 Production Department Cost % of training work used 30% 2590 25% 20% % of maintenance work used 25% 40% 20% 15%