determined until the service departments' costs are allocated. The following schedule reflects the use of the Maintenance Department's and Computing Department's output by the various departments. Part B - Question 2A Use the direct method to allocate service department costs. ( 5 marks available) determined until the service departments' costs are allocated. The following schedule reflects the use of the Maintenance Department's and Computing Department's output by the various departments. Part B - Question 2A Use the direct method to allocate service department costs. ( 5 marks available)