Blossom Company has two service departments (personnel and financial) that provide services for one another as well as for two production departments, assembly and finishing. Data for the month follow:

		Personnel			Financial			Assembly			Finishing
Employees		6			9			22			15
Payroll		$ 14,600			$ 14,800			$ 30,500			$ 26,500

Personnel department costs were $ 89,000, and financial department costs were $ 44,100. Blossom uses employees as the allocation base for personnel department costs and payroll costs for financial department costs

Allocate support costs using the direct method.

Support Departments

Operating Departments

Personnel

Financial

Assembly

Finishing

Total

Allocation Bases

Number of employees

Allocation percent

%

%

%

%

%

Payroll costs

$

$

$

$

$

Allocation percent

%

%

%

%

%

Costs

Directly assigned costs

$

$

$

$

$

Personnel

Financial

Total Allocation Costs

$

$

$