b) Calculate total cost that would eb allocated from the Quality Control department to the other production and support departments if the reciprocal method is used to allocate support department costs.

Cooks Galore (CG) manufactures pots. CG has two production departments - Moulding and Assembly; and two support departments- Human Resources and Quality Control. CG uses a traditional costing system. The estimated usage of the two support departments and their budgeted costs for March 2018 is as follows: Provider of Service Quality Control 10% Human Resources User of Support Service Human Resources Quality Control Moulding Assembly 20% 30% 50% 100% 60% 30% 100% Budgeted support department costs: Materials and labour (variable) Fixed overhead 80,000 120,000 200,000 50,000 200,000 250,000 Assembly department if the direct method is used to allocate support department costs. (1 mark) 13. Calculate the cost that would be allocated from the Human Resource department to the