Support department cost allocationreciprocal services method

Davis Snowflake & Co. produces Christmas stockings in its Cutting and Sewing departments. The Maintenance and Security departments support the production of the stockings. Costs from the Maintenance Department are allocated based on machine hours, and costs from the Security Department are allocated based on asset value. Information about each department is provided in the following table:

	Maintenance Department	Security Department	Cutting Department	Sewing Department
Machine hours	800	2000	8400	9600
Asset value	2000	1460	3000	5000
Department cost	38160	16960	60000	83000

Determine the total cost of each production department after allocating all support department costs to the production departments using the reciprocal services method.