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Service Departments Production Departments Personnel Custodial Machining Assembly Direct department costs $32,000 $75,000 $660,000 $800,000 Square metres 2,800 1,100 10,300 25,800 Number of employees 17

Service Departments Production Departments
Personnel Custodial Machining Assembly
Direct department costs $32,000 $75,000 $660,000 $800,000
Square metres 2,800 1,100 10,300 25,800
Number of employees 17 35 210

330

Requirement 1. Allocate personnel and custodial costs to the producing departments using the direct method. (Do not round until your final answer. Round your final answer to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. For amounts with a $0 balance, make sure to enter "0" in the appropriate cell.)

Personnel

Custodial

Machining

Assembly

Direct department costs before allocation

Personnel

Custodial

Total costs after allocation

Requirement 2. Allocate personnel and custodial costs to the producing departments using the step-down method. Allocate personnel costs first. (Do not round until your final answer. Round your final answer to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. For amounts with a $0 balance, make sure to enter "0" in the appropriate cell.)

Personnel

Custodial

Machining

Assembly

Direct department costs before allocation

Personnel

Custodial

Total costs after allocation

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