Crosby Corporation has two service departments: Data processing and Administration/Personnel.The company also has three divisions: X,Y, and Z. Data Processing costs are allocated based on hours of use and Administration/Personnel costs are allocated based on number of employees.

Department	Direct costs	Employees	Hours of use
Administration/Personnel	$400,000	10	3,300
Data Processing	850,000	5	1,100
X	450,000	30	1,800
Y	300,000	15	2,200
Z	550,000	25	4,500

Assume that Data Processing provides more service than Administration/Personnel.

1. Refer to Crosby Corporation. Using the direct method, what amount of Data Processing costs is allocated to X (round to the nearest dollar)?

a)$180,000; b) $129,661; c) $0; d) $84,706

2. Refer to Crosby Corporation. Using the direct method, what amount of Data Processing costs is allocated to Y (round to the nearest dollar)?

a) $158,475; b) $0; c) $220,000; d) $103,529

3. Refer to Crosby Corporation. Using the direct method, what amount of Data Processing costs is allocated to Z (round to the nearest dollar)?

a) $211,765; b) $0; c) $152,542; d) $450,000