Dep Name Dept Type Total Costs

XFacilityX Support 31

XHuman ResourcesX Support 74

XAutomotiveX Production 2,100

Aviation Production 1,450

Other Info	XFacilityX	XHRX	XAutomotiveX	XAviationX	XTotalX
Xfloor space (m2)X	300	150	1,650	1,200	3,300
# employeesX	60	0	65	275	400

Where required, Support Department costs are first allocated from the cost centre with the most costs.

About how much of the Facility costs are allocated to Automotive using the direct method?

1. $13
2. $16
3. $18
4. $22
5. $30

How much of the Facility costs are allocated to Automotive using the Step-Down method?

1. 11.25
2. 15.55
3. 17.05
4. 18.05
5. 19.35

Approximately what are the total costs allocated to Automotive using the step-down method from all support departments:

1. $13.60
2. $22.50
3. $27.40
4. $31.50
5. $105.00