Memorial Services, Incorporated (MSI) has three service departments (IT, Accounting, and HR) and two production departments (West and East). The usage data for each of the service departments for the previous period follow: IT Accounting HR IT -- Accounting 0% HR West East 20% 40% 40% 0% 0% 40% 60% 10% 10% 60% 20% The direct costs of the service departments in the previous period were $87,250 for IT, $101,000 for Accounting, and $117,500 for HR. Required: Use the direct method to allocate the service department costs to the production departments. Note: Amounts to be deducted should be indicated by a minus sign. Do not round intermediate calculations. Service department costs IT allocation Accounting allocation HR allocation Total costs allocated IT Accounting HR West East Memorial Services, Incorporated (MSI) has three service departments (IT, Accounting, and HR) and two production departments (West and East). The usage data for each of the service departments for the previous period follow: IT IT -- Accounting 0% HR West East 20% 40% 40% Accounting HR 0% 10% 0% 40% 60% 10% 60% 20% The direct costs of the service departments in the previous period were $87,250 for IT, $101,000 for Accounting, and $117,500 for HR. Required: Use the step method to allocate the service department costs to the two production departments. Allocate HR costs first, followed by IT, and then Accounting. Note: Amounts to be deducted should be indicated by a minus sign. Service department costs HR allocation IT allocation Accounting allocation Total costs allocated IT Accounting HR West East Barrett Chemicals manufactures four chemicals, Chem-1, Chem-2, Chem-3, and Chem-4, from a joint process. The total joint costs in May were $564,000. Additional information follows: 281,000 If Processed Further Additional Costs $ 34,400 31,100 Sales Values $ 277,000 307,000 Product Chem-1 Units Produced 305,000 Sales Value at Split-Off $ 237,000 Chem-2 193,000 Chem-3 209,000 Chem-4 161,000 166,600 263,400 26,600 28,000 197,000 287,000 868,000 $ 948,000 $ 120,100 $ 1,068,000 Required: Barrett Chemicals uses the net realizable value method to allocate joint costs. What joint costs would be allocated to each product in May? Note: Round percentages to 2 decimals. Round your final answers to the nearest whole dollar amounts. Product NRV at Split- Off Joint Costs Allocated Chem-1 Chem-2 Chem-3 Chem-4 Barrett Chemicals manufactures four chemicals, Chem-1, Chem-2, Chem-3, and Chem-4, from a joint process. The total joint costs in May were $564,000. Additional information follows: If Processed Further Additional Costs $ 34,300 Sales Values $ 276,000 306,000 Product Chem-1 Units Produced 304,000 Sales Value at Split-Off Chem-2 192,000 $ 236,000 280,000 31,000 Chem-3 208,000 Chem-4 160,000 165,600 262,400 26,500 27,900 196,000 286,000 864,000 $ 944,000 $ 119,700 $ 1,064,000 Required: Barrett Chemicals uses the physical quantities method to allocate joint costs. What joint costs would be allocated to each product in May? Note: Round percentages to 2 decimals. Round your final answers to the nearest whole dollar amounts. Product Joint Costs Allocated Chem-1 Chem-2 Chem-3 Chem-4