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Material Handling Equipment Maintenance Quality Control User of the Service Support Departments Material Handling 8% 10% Equipment Maintenance 12% Quality Control 5% Production Department Assembly

Material Handling Equipment Maintenance Quality Control
User of the Service
Support Departments Material Handling 8% 10%
Equipment Maintenance 12%
Quality Control 5%
Production Department Assembly 45% 35% 20%
Finishing 55% 52% 58%
Material Handling 850000
Equipment Maintenance 225000
Quality control 125000
Assembly 634000
Finishing 342000

Use the step down method to allocate the budgeted costs of the support departments (Material Handling, Equipment Maintenance, and Quality Control to the Assembly and Finishing Department

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