Alberta Book Company has a plant with two service departments and two operating departments. The human resource department allocates its costs based on the number of workers in the departments it allocates costs to. The maintenance department allocates its costs based on the number of square feet in the departments it allocates costs to. Assume the assembely department is labor intensive and the finishing department is machine intensive. The assembly department allocates costs to the jobs based on the direct labor hours used on the job. The finishing department allocates costs to the jobs based on the number of machine hours used on the job. The following data are available for December: SERVICE DEPARTMENTS OPERATING DEPARTMENTS HUMAN RESOURCE MAINTENANCE ASSEMBLY FINISHING BUDGETED COSTS 240,000 120,000 1,000,000 800,000 # OF EMPLOYEES 20 90 270 SQUARE FEET 10,000 80,000 220,000 TOTAL NUMBER OF MACHINE HOURS IN THE FINISHING DEPARTMENT TOTAL NUMBER OF DIRECT LABOR HOURS IN ASSEMBLY 10,000 180,000 Calculate the ratios to six decimal places and the dollars to the nearest dollar. Calculate the amount of Human Resource costs allocated to the Assembly department under the direct method? Choose... $34,286 Calculate the amount of Human Resource costs allocated to the Finishing department under the direct method? $106.78 $32,000 Calculate the amount of Maintenance costs allocated to the Finishing department under the direct method? Calculate the amount of Maintenance costs allocated to the Assembly department under the direct method? What is the Assembly Departmental Rate per direct labor hour? $56,842 $170,527 $57,857 $180,000 $94,286 $35,369 $88,000 Calculate the amount of Human Resource costs allocated to the Assembly department under the step down method? $60,000 $173,572 Calculate the amount of Human Resource costs allocated to the Finishing department under the step down method? $6.07 $97,262 Calculate the amount of Maintenance costs allocated to the Assembly department under the step down method? Choose... Calculate the amount of Maintenance costs allocated to the Finishing department under the step down method? Choose... What is the Finishing departmental rate per direct machine hour? Choose... Calculate the amount of Human Resource costs allocated to the Assembly department under the reciprocal method? Choose... + Calculate the amount of Human Resource costs allocated to the Finishing department under the reciprocal method? Choose... Calculate the amount of Maintenance costs allocated to the Assembly department under the reciprocal method? Choose... + Calculate the amount of Maintenance costs allocated to the Finishing department Choose... +