1. costing) could be effectively applied.

(3) The manufacturing company ALPHA SA, which produces cloth masks, has 3 main production departments (K1, K2, K3) and 3 auxiliary departments (B1, B2, B3). The direct cost for the use of the 20x9 was formed in the sections as follows:

	Amount
U1	210.000
K2	140.000
K3	80.000
B1	45.000
B2	20.000
B3	10.000

The bases used to re-share the cost of auxiliary parts as follows:

Auxiliary section	Cost repartition basis of auxiliary parts
B1	Square meters
B2	Number of employees
B3	Number of visits

The following table summarizes the use of ancillary services by other auxiliary and main sections for the use of 20X9:

Department	Repartition basis	B1	B2	B3	U1	K2	K3
B1	Square meters		8.100	3.900	27.000	36.000	6.000
B2	Number of employees	3		6	30	15	6
B3	Number of visits				15	40	5

Requested:

1. Calculate the total cost of the main segments using the direct cost re-allocation method
2. To present the main advantages and disadvantages of the direct method of cost re-sharing.