Support Denpartment Cost Alocetjon-Direct Method Christmas Tamber, Ine, produces Christmas trees. The trees are produced through a cutting and pruning process, Machine maintenance and janitonal labors are performed througheut the production presess by nonproducbion employees. Maintenance and janitorlal costs are allocated based on machine hours used and the number of trees in each department, respeclvely. The company estimates that the cutting and pruning areas typlcally have about 8 and 72 trees, respectively, in them at 1 time. The company aho estimates that the cuating process requires about 9 times as many mochine hours as the pruning process. The total coits of each departrient are as follows: Using the direct method of support department cost alocation, determine the total cost of each production department after allocating all support costs to the production departments. Ferolluct The direct method allocates all suppoct department costs directiy to production departments, The usage of the support department cost dimers by each departenent must be determined. Under the direct method, any inter-support-department usages are ignoned. The percentage usage of support departenent cost drikers by the production departments is determined. The sypport department cests are allocated to the productoon departments by multiplying the percentage usage of each production department by the total suppert department costs