Distribution of service department costs to production departments using the direct method similar to Self-Study Problem 1 Bakery Products, Inc., is divided into ve departments, Mixing, Blending, Finishing, Factory Ofce, and Building Maintenance. The rst three departments are engaged in production work. Factory Ofce and Building Maintenance are service departments. During the month of June, the following factory overhead was incurred for the various departments: Mixing ................ $21,000

Factory Ofce . . . . . . . . . . . $9,000

Blending .............. 18,000

Building Maintenance . . . . 6,400

Finishing ............. 25,000

The bases for distributing service department expenses to the other departments follow: Building MaintenanceOn the basis of oor space occupied by the other departments as follows: Mixing, 10,000 sq ft; Blending, 4,500 sq ft; Finishing, 10,500 sq ft; and Factory Ofce, 7,000 sq ft. Factory OfceOn the basis of number of employees as follows: Mixing, 30; Blending, 20; and Finishing, 50. Required: Prepare a schedule showing the distribution of the service departments expenses using the direct distribution method.