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Support Department Cost Allocation--Dzect Method Christmas Timber, Inc., produces Christmas trees. The trees are produced through a cutting and pruning process Machine maintenance and Janitorial labors are performed throughout the production process by nonproduction employees. Maintenance and Janitorial costs are allocated based on machine hours used and the number of trees in each department, respectively. The company estimates that the cutting and pruning areas typically have about 16 and 64 trees, respectively, in them at 1 time. The company also estimates that the cutting process requires about 9 times as many machine hours as the pruning process. The total costs of each department are as follows: Maintenance Department $9,000 Janitorial Department 4,000 Cutting Department 52,000 Pruning Department 3,000 Using the direct method of support department cost allocation, determine the total cost of each production department after allocating all support coats to the production departments. Cutting Pruning Department Department Production departments total coste Support department cost allocation-reciprocal services method Davis Snowflake & Co. produces Christmas stockings in its Cutting and Sewing departments. The Maintenance and Security departments support the production of the stockings. Costs from the Maintenance Department are allocated based on machine hours, and costs from the Security Department are allocated based on asset valut. Information about each department is provided in the following tables Maintenance Security Cutting Sewing Department Department Department Department Machine hours 800 2,000 7,200 10,800 Asset value $2,000 $1,670 $2,500 $5,500 Department cost $36,000 $10,000 $64,000 $82,000 Determine the total cost of each production department after allocating all support department costs to the production departments using the reciprocal services method, Cutting Sewing Department Department Production departments' total costs $79,504 * 114,456 Check My Wor The reciprocal services method considers al inter support department service, and thus the most accurate of the three support department allocation methods. The proportional usage of each support department's cost driver by the other departments to which is costs are to be allocated must be determined. Then, the support department costs are allocated simultaneously among the departments