Support Department Cost Allocation-Direct Method Christmas Timber, Inc., produces Christmas trees. The trees are produced through a cutting and pruning process. Mach and janitorial costs are allocated based on machine hours used and the number of trees in each department, respective time. The company also estimates that the cutting process requires about 9 times as many machine hours as the pruni Using the direct method of support department cost allocation, determine the total cost of each production department 10 and pruming process. Machine maintenance and janitorial labors are performed throughout the production jrocess by nenprodoction employees. Maintenarice eacls department, tespectively. The company estimates that the cutting and pruning areas typlcally have about 24 and 56 trees, respectively, in them at 1. machine hours as the pruning process, The total costs of each department are as follows: f each production departiment after allocating all support costs to the production departmentis