Required How much of the support-service department costs allocated to P1 and P2 in the direct method should be allocated to job 10? How much to job 11? Ming, Inc., has two service departments (maintenance and general factory administration) and two pro- duction departments (cutting and assembly). Management has decided to allocate maintenance costs on the basis of the size of the area in cach department and general factory administration costs on the basis of the number of labor hours worked by the employees in each of their respective departments. The following data appear in the company records for the current period: General Factory Administration Maintenance Cutting Assembly Area occupied (square feet). - 1,000 1,000 3,000 Labor hours ............. 100 100 400 Direct labor costs (operating departments only)................... $3,000 $8,000 Service department direct costs $20,000 $48,000 od (Appendix) Required Allocate the service-department costs using the reciprocal method