Jungle Corporation has 2 support departments and 2 operating departments. S1s costs are allocated based on documents prepared; S2s costs are allocated based on square feet.

Match each description on the left below with the best choice on the right. Each numbered item has only one correct answer. Each lettered item may be used once, more than once, or not at all. Round all costs to the nearest dollar.

1. Total S1 costs allocated to O1 using the direct method
2. Total S2 costs allocated to O1 using the direct method
3. Total S1 costs allocated to S2 using the step-down method with S1 allocated first
4. Total S2 costs allocated to S1 using the step-down method with S1 allocated first
5. O1s total cost (direct and allocated) after all allocations using the direct method.
6. O2s total cost (direct and allocated) after all allocations using the step-down method with S1 allocated first
7. Total S1 cost to be allocated to operating departments using the reciprocal method
8. Total S2 cost to be allocated to operating departments using the reciprocal method
9. Total support department costs to be allocated to operating departments using the reciprocal method
10. O2s total cost (direct and allocated) after all allocations using the reciprocal method

1. $6,667
2. $7,200
3. $13,714
4. $19,794
5. $25,979
6. $31,711
7. $36,000
8. $37,067
9. $38,381
10. $18,185
11. None of the above