Question
Support department cost allocationdirect method Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these
Support department cost allocationdirect method Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these departments are as follows:
Support Department
Cost Driver
Janitorial Department
Square footage to be serviced
Cafeteria Department
Number of employees
Janitorial
Department
Cafeteria
Department
Cutting
Department
Assembly
Department
Department costs
$280,000
$200,000
$1,480,000
$660,000
Square feet
50
4,800
1,800
4,200
Number of employees
8
3
18
12
Allocate the support department costs to the production departments using the direct method.
Cutting
Department
Assembly
Department
Janitorial Department cost allocation
$
$
Cafeteria Department cost allocation
$
$
Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these departments are as follows:
Support Department |
| Cost Driver |
Janitorial Department |
| Square footage to be serviced |
Cafeteria Department |
| Number of employees |
| Janitorial | Cafeteria | Cutting | Assembly |
Department costs | $280,000 | $200,000 | $1,480,000 | $660,000 |
Square feet | 50 | 4,800 | 1,800 | 4,200 |
Number of employees | 8 | 3 | 18 | 12 |
Allocate the support department costs to the production departments using the direct method.
| Cutting |
| Assembly |
Janitorial Department cost allocation | $ |
| $ |
Cafeteria Department cost allocation | $ |
| $ |
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