Support Department Cost AllocationReciprocal Services Method

Blue Africa Inc. produces laptops and desktop computers. The companys production activities mainly occur in what the company calls its Laser and Forming departments. The Cafeteria and Security departments support the companys production activities and allocate costs based on the number of employees and square feet, respectively. The total cost of the Security Department is $269,000. The total cost of the Cafeteria Department is $414,000. The number of employees and the square footage in each department are as follows:

Inte de comptes **** Lan wys at aluation, delavdia fo Cafeteria pro part ane kaya ka kasts barn pa mag kakay ay may the the Inte de comptes **** Lan wys at aluation, delavdia fo Cafeteria pro part ane kaya ka kasts barn pa mag kakay ay may the the