Corporation has 2 support departments and 2 operating departments. S1s costs are allocated based on documents prepared; S2s 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 Si S2 Direct costs $24,000 $12,000 Allocation bases: Documents prepared 2 3 Square feet 5,000 2,000 Operating Departments 01 02 $18,000 $16,000 4 25,000 3 20,000 A. $6,667 B. $7,200 C. $13,714 D. $19,794 E. $25,979 1. Total S1 costs allocated to 01 using the direct method 2. Total S2 costs allocated to 01 using the direct method 3. Total S1 costs allocated to S2 using the step-down method with S1 allocated first 4. Total S2 costs allocated to S1 using the step-down method with S1 allocated first 5. 01's total cost direct and allocated) after all allocations using the direct method 6.02's total cost direct and allocated after all allocations using the step-down method with S1 allocated first 7. Total S1 cost to be allocated to operating departments using the reciprocal method 8. Total S2 cost to be allocated to operating departments using the reciprocal method 9. Total support department costs to be allocated to operating departments using the reciprocal method 10. 02's total cost (direct and allocated) after all allocations using the reciprocal method F. $31,711 G. $36,000 H. $37,067 I. $38,381 J. $18,185 K. None of the above