Allocate the support department cost to operating department using Direct Method. The information for the recent period is as follows:

	Support Department		Operating Department
	Administration	Housekeeping	Medical	Dental	Total
Cost	32400	48600	127,000	106,000	314,000

Possible Allocation Bases:

	Support Department		Operating Department
	Administration	Housekeeping	Medical	Dental	Total
No. of Employees	2	2	5	3	12
Square Feet	900	100	8000	1000	10,000

Administration Cost will be allocated using number of employees and Housekeeping cost will be allocated using square feet.