1. Refer to Roger Mfg. what is the total service costs allocated to the Assembly Department using the direct method?*
2. Refer to Roger Mfg. If the company uses the step-down method of allocating service costs beginning with quality control, the maintenance costs allocated to the Assembly Department would be ______.*
3. Refer to Roger Mfg. If the company uses the reciprocal method of allocating service costs, the total amount of quality control costs (rounded to the nearest peso) to be allocated to the other departments would be ________*
4. Refer to Roger Mfg. What plant-wide rate per direct labor hour? Round off answer to two decimal places.*

Roger Mfg. The managers of Roger Manufacturing are discussing ways to allocate the cost of service departments such as Quality Control and Maintenance to the production departments. To aid them in this discussion the controller has provided the following information: Quality Control Maintenance Machining Assembly Total Budgeted OH costs before allocation P 350,000 P 200,000 P 400,000 P 300,000 P 1,250,000 Budgeted machine hours Budgeted direct labor hours Budgeted hours of service: Quality control Maintenance 50,000 50,000 5,000 25,000 30,000 7,000 21,000 7,000 35,000 10,000 18,000 12,000 40,000