PART I $($Allocation of Support Department Costs$)$

The Manes Company has two products:

Product I is manufactured entirely in Department $x.$

Product $2$ is manufactured entirely in Department $Y.$

To produce these two products, the Manes Company has two support departments:

Department A $($materials handling department$)$

Department B $($a power generating department$)$

The work done in Department $A$ is measured by the direct labor$-$hours of the materials$-$handling time. The work done in Department B is measured by the kilowatt$-$hours of power.

An analysis of the work done by departments A and B in a typical period is as follows:

$\backslash$table$[[,$Used by$,\backslash$table$[[($direct labor hours, $,hr.)],[($Kw$-$hours, $,Kw-hr.)]]],[$Supplied by$,$A$,$B$,x,Y$