• 1. The three service departments (indirect costs) are payroll, sales supervision and maintenance. The actual costs of these departments are as follows: Payroll Sales Supervision Maintenance Salaries and wages $41,000  $ 82,000  $62,000 Utilities $3,500  $ 1,600  $ 2,400 Supplies $4,000  $ 2,400  $ 7,500The two operating departments and their statistics are as follows:
• 1. Square Number of Net Footage Employees Assets
• 1. Machining 14,500               78                      420,000Assembly 4,600                 52                      280,000
• 1. Question  If you allocate Maintenance department costs by square footage, how much of the maintenance cost will be allocated to the assembly department?:1)
• 1. 17,3602) 
• 1. 54,5833)
• 1. 35,9504)
• 45,474

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