Reciprocal Method of Support Department Cost Allocation Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly. $[[,$Support Departments,Producing Departments$],[,[[$Human$],[$Resources$]],[[$General$],[$Factory$]],$Fabricating,Assembly$],[$Direct costs,$150,000,360,000,120,900,86,000$

Reciprocal Method of Support Department Cost Allocation

Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly.

$\backslash$table$[[$Support Departments,Producing Departments,,,$],[$Human$,$General,,,$],[$Resources$,$Factory,Fabricating,Assembly,$],[$Direct costs,$$150,000,$$$360,000,$$$120,900,$$$86,000$