Question 4 Direct/Step Down Allocation DALLAS Company has two production departments, Drafting and Painting. There are three service departments, Administration, Maintenance, and Cafeteria. The following data describe the costs incurred in each department and the cost driver consumption. Production Service Drafting Painting Administration Maintenance Cafeteria Direct labour costs $ 1,950 $ 2,050 $ 90 $ 82.10 $ 87 Direct material costs $ 3,130 $ 950 0 65.00 91 Overhead costs $ 1,650 $ 1,850 70 56.10 62 Total $ 160 $ 203.20 $ 240 Direct labour-hours 562.5 437.5 31 27 42 Number of employees 280 200 12 8 20 Square footage 88 72 1.75 2 4.8 Cost driver Direct labour- Square Number of hours feet employees Note: All figures in the above table are in thousands, except for number of employees, which are actual amounts.