Following is the departmental data of Alpha Company. If calculated through the direct method, the support department costs assigned to the grinding department are Support Department Producing Departments Power Grinding Assembly Direct overhead costs $300,000 S250,000 $100,000 Expected activity: Kilowatt-hours 400,000 100,000 O $100,000 O S350,000 O $200,000 O $150,000 $240,000