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! Required information [The following information applies to the questions displayed below.] Mack Precision Tool and Die has two production departments, Fabricating and Finishing,

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! Required information [The following information applies to the questions displayed below.] Mack Precision Tool and Die has two production departments, Fabricating and Finishing, and two service departments, Repair and Quality Control. Direct costs for each department and the proportion of service costs used by the various departments for the month of March follow: Proportion of Services Used by Department Fabricating Finishing Repair Quality Control Direct Costs Repair Quality Control Fabricating Finishing $ 140,600 98,200 42,000 0 0.3 0.4 0.3 78,400 0.3 0.2 0.5 Required: Compute the allocation of service department costs to producing departments using the direct method. Note: Do not round intermediate calculations. Total Allocated Fabricating Finishing Costs

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