Determine the total cost pool for the FINISHING department after allocating the costs from the support departments using the reciprocal method

Determine the total cost pool for the ASSEMBLY department after allocating the costs from

Determine the total cost pool for the FINISHING department after allocating the costs from the support departments using the sequential method.

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Williston Machining is a small manufacturing firm with two production departments, Finishing and Assembly. Its two service departments, Maintenance and the Cafeteria, serve both production departments. During the current period, the direct costs incurred in each department follow: Department Maintenance. Cafeteria.. Finishing Assembly. Total... $ 100,000 of services by other service cost centers and other departments: Departments Maintenance... Service Department Maintenance (S1) (repair-hours) -0- Cafeteria (S2) (employees) 30 888 Direct Cost Cafeteria.. 3,000 -0- Finishing (P1) 7,500 20 17,600 Assembly (P2).. 4,500 50 1,200,000 Total..... 15,000 100 640,000 $1,957,600 Maintenance costs are allocated on the basis of repair- hours. Cafeteria costs are allocated on the basis of the number of employees in each department. For the cur- rent period, the following table summarizes the usage