Kovacik manufactures two types of piggy banks in two different departments: a kangaroo-shaped piggy bank and a platypus-shaped piggy bank. The plant is highly automated and contains only two other departments: (1) engineering and design, and (2) information systems. Kovacik allocates support department costs according to estimated service use. Estimated information for next year is as follows: Support Operating Engineering Information Kangaroo Platypus and design systems bank bank Direct costs $2700 $8000 $10000 $20000 Services used Engineering and design 10% 40% 50% Information systems 20% 30% 50% Production volume 8000 4000 Total allocated costs are assigned to individual units using the production volume.