Department Name Dept Type Total Costs

Facility Support 31

Human Resources Support 74

Automotive Production 2,100

Aviation Production 1,450

Other Info	Facility	HR	Automotive	Aviation	Total
floor space (m2)	300	150	1,650	1,200	3,300
# employees	60	0	65	275	400

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

21. Approximately how much of the Facility costs are allocated to Automotive using the direct method?

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

22.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

23.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