Breakfast Bars has two support departments, Information Systems and Personnel. The

Information Systems Department costs of $120,000 are allocated on the basis of

hours used. The Personnel Department costs of $30,000 are allocated based on

the number of employees. Costs of the two operating departments are $60,000 for

Fruit Bars and $90,000 for Nut Bars. Data on information systems hours used

and number of employees are as follows:

Information

Allocation Bases: Systems Personnel Fruit

Nut

Information sy stems hours used 600 600 720 480

Number of employees 10 20 40 120

What is the cost of the Information Systems Department allocated to Fruit

using the direct method