Corporation has 2 support departments and 2 operating departments. S1’s costs are allocated based on documents prepared; S2’s costs are allocated based on square feet.

Match each description on the left below with the best choice on the right. Each numbered item has only one correct answer. Each lettered item may be used once, more than once, or not at all. Round all costs to the nearest dollar.

Support Departments s1 $24,000 Operating Departments 02 $16,000 01 S2 $12,000 Direct costs $18,000 Allocation bases: Documents prepared Square feet 2 3 4 3 5,000 2,000 25,000 20,000