Support Department Cost Allocation$-$Reciprocal Services Method

Brewster Toymakers Inc. produces toys for children. The toys are produced in the Molding and Assembly departments. The Janitorial and Security departments support the production of the toys. Costs from the Janitorial Department are allocated based on square feet. Costs from the Security Department are allocated based on asset value. Relevant department information is provided in the following table:

$\backslash$table$[[,\backslash$table$[[$Janitorial$],[$Department$]],\backslash$table$[[$Security$],[$Department$]],\backslash$table$[[$Molding$],[$Department$]],\backslash$table$[[$Assembly$],[$Department$]]],[$Square feet,$650,1,200,1,200,3,600],[$Asset value,$$240,$$$260,$$$2,760,$$$3,000$