Service Department Costs Maintenance Human Resources

Budgeted Costs

Before allocations: $300,000 $2160000

Square feet: 5000 30,000

Number of employees 8 15

Operating Department Costs Assembly Finishing

Budgeted Costs

Before allocations: $1700000 900,000

Square feet: 110,000 110,000

Number of Employees 48 24

Allocate service departments cost using direct costing, step down costing, and reciprocal costing.