Requirements :

1.	Determine the costs allocated to the retail and industrial divisions using the direct method.
2.	Determine the costs allocated to the retail and industrial divisions using the step-down method. The personnel department costs should be allocated first.

D\&K Partners provides consulting services for a variety of clients. The company has two producing divisions, one for retail companies and one for industrial companies, and two service departments, personnel and adrinistrative. Until now the company has not allocated service depariment costs. However, D\&K has decided to allocate these costs to the producing departments using an activity-based allocation systern. (Click the icon to view information about D\&K's activities.) Data for the activities follow: (Click the icon to view the activity data.) Read the requirements. Requirement 1. Determine the costs allocated to the retail and industrial divisions using the direct method. (Abbreviations used: Admin. = administrative, Act. = activity. Do not round until your final answer, then round to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. For arnounts with a so balance, make sure to enter "0" in the appropriate cell.) Data table