p4-6 Distribution of service department costs to production departments using the direct method Menlo Materials is divided into five departments, Mixing, Blending, Finishing, Factory office, and Building Maintenance. The first three departments are engaged in production work. Factory office and Building Maintenance are service departments. During the month of June, the following factory overhead was incurred for the departments: $21,000 Factory Office 9,000 Mixing 18,000 Building Maintenance 6,400 Blending 25,000 Finishing department expenses to the The bases for distributing service other departments follow: floor space occupied by the other Building Maintenance on the basis of Finishing departments as follows: Mixing, 10,000 sq ft: Blending, 4,500 sq ft; 30. and Office, 7,000 sq ft. as follows: Mixing, on the basis of number of employees Factory Office 50. Blending, 20; Required: Prepare a schedule showing the distribution of the service depart- ments' expenses using the direct distribution method