Service Departments Custodial Maintenance Services Budgeted $18,000 costs before allocation Allocation of (18,000) Custodial Services: Maintenance: 10,000/50,000 $18,000 Cutting: 5,000/50,000 18,000 Milling: 22,000/50,000 $18,000 Assembly: 13,000/50,000 $8,000 3,600 Production Departments Cutting Milling Assembly $90,000 $80,000 $50,000 1,800 $18,000 Allocation of (11,600) Maintenance: Cutting: 2,320 4,000/20,000 x $11,600 Milling: 8,000/20,000 x $11,600 Assembly: 8,000/20,000 $11,600 7,920 4,640 4,680 4,640 Costs after $-0- $-0- $84,120 $62,560 $99,320