The managers of Crane Manufacturing are discussing ways to allocate the cost of service departments, such as quality control and maintenance, to the production departments. To aid them in this discussion, the controller has provided the following information:

Quality Control Maintenance Machining Assembly Total

Budgeted overhead $347,000 $198,000 $377,000 $316,000 $1,250,000

costs before

Allocation Budgeted machine 51,000 - 51,000

Hours

Budgeted direct 22,000 22,000

labour hours

Budgeted hours 6,000 18,000 6,000 30,000

of service: Quality

Control

Maintenance 9,000 16,200 10,800 36,000

Using the direct method, allocate the Quality Control and Maintenance costs to Machining and Assembly. (Round answers to 0 decimal places, e.g. 125. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Support Departments Operating Departments Quality Control Maintenance Machining Assembly Total

Use of service:
Quality Control ____ ______ ____ _____ ___ Maintenance ____ _____ ___ ____ ___ Direct Support Costs $___ ____ ___ ___ __ Allocations: Quality Control $____ ____ ___ ____ __ Maintenance $___ ___ ___ ___ ___ TotalAllocatedCost $___ ____ ___ ___ ___