Q2. Distribution of service department costs to production departments using the direct method: (5 marks) Bakery Products, Inc., 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 various departments: Mixing $21,000 Factory Office $9,000 Blending 18,000 Building Maintenance 6,400 Finishing 25,000 The bases for distributing service department expenses to the other departments follow: Building Maintenance On the basis of floor space occupied by the other departments as follows: Mixing, 10,000 sq ft; Blending, 4,500 sq ft, Finishing. 10,500 sq ft, and Factory Office, 7,000 sq ft. Factory Office On the basis of number of employees as follows: Mixing, 30, Blending. 20, and Finishing, 50. Required: - Prepare a schedule showing the distribution of the service departments' expenses using the direct distribution method. 2. Prepare a schedule showing the distribution of the service departments' expenses using the sequential distribution method in the order of number of other departments served. (Hint: First distribute the service department that services the greater number of other departments.)