Support Department Cost: Alocation-Direct Method Chnstmas Timber, Incu produces Christmas trees. The trees are produced through a cutting and pruning process, Machine maintenance and yanitonal fabon are performed throughaut the production process by nepproduction employees. Maintenance and janitorial costs are allocated based on machine hours used and the fumber of tryes in each degactmenr, mepectively. The compeny estimates that the cutting and pruning areas typically have about 21 and 49 trees, respectively, in them of I time. Thie denipany also etimates that the cutting process requires about 9 times as many machine hours as the pruning process. The total costs of each department are as followst