Support Department Cost Allocation-Direct Method Yo-Down Inc. produces yogurt. Information related to the company's yogurt production follows: Production Production Production Department I Department 2 Department 3 Support Department 1 cost driver 4,800 800 2,400 Support Department I's costs total $160,000. Using the direct method of support department cost allocation, determine the costs from Support Department that should be allocated to each production department. Production Department 1 128,000 X Production Department 2 16,000 Production Department 3 16,000 X Support Department 1 cost allocation Redack Checy w One of the three methods commonly used for allocating support department costs to production is the direct method. The direct method allocates all support department costs directly to production departments. In doing so, the direct method ignores the possibility that some support departments may also serve other support departments