Jerry Co. allocates the service department overhead costs to the produone Overhead costs incurred Service provided to: $18,700 Maintenance Dept. Utilities Dept. Producing Dept. A Producing Dept. B 20% 40% 40% $9,000 10% 30% 60% olloving Allocate Maintenance & Utilities costs to the Producing Departments using the methods a. direct b. step down allocating Utilities first