There are two support departments: maintenance and administration. The maintenance department is responsible for maintaining all equipment and janitorial duties. Because the equipment is used more extensively for hardwoods, the department cost driver is hours worked. The administration department includes the company president and his staff. Their duties include accounting, human resources, and information technology. The cost driver for the administration department is number of employees. In your first step, you determine the costs traced to each department and the usage of the support department cost drivers. You have created the following table: Maintenance Administration Log Yard Milling Drying Packaging Hours worked 11,825 10,692 8,910 28,512 23,166 17,820 Number of employees 6 4 4 8 10 12 Department costs $193,600 $237,900 $340,950 $521,400 $476,450 $246,400 Your next step is to determine the proportional usage of each support department's cost driver by the other departments to which its costs are to be allocated. Complete the following tables. Maintenance Department Usage Percent % Log Yard Milling Drying Packaging Totals % Administration Department Usage Percent % Log Yard Milling Drying Packaging Totals % Using the cells below, create the formulas that will simultaneously allocate support department costs among the departments. "M" represents Maintenance and "A" represents Administration. M = $ A = $ Solve the equations, If required round any decimal to three places in your computations. For example, .0183 would be rounded to .018. Round your final answer to the nearest dollar. M = A = $ Use the following table to allocate the support cost departments. Round allocated amounts to the nearest whole dollar. If an amount is zero, enter "0". Support Departments Production Departments Maintenance Administration Log Yard Milling Drying Packaging Hours worked Number of employees Department cost $ $ $ $ $ Maintenance Administration Final department costs $ Using the rounded amounts from the support cost allocation table (previous task), complete the following table to allocate the production department costs to each product line. Round allocated amounts to the nearest whole dollar. Thousand Board Feet Weight Factor Weighted Thous. Bd. Ft. Weighted % of Board Feet Final Department Costs Cost Allocation to Product Line Log Yard: Hardwood % X Softwood Total Log Yard % Milling: Hardwood % Softwood Total Milling % Drying: Hardwood % X Softwood UP? Total Drying % Packaging: Hardwood % X Softwood Total Packaging % Forest Land earns revenue of $100,000 from selling its by-products, wood shavings and saw dust. Allocate the revenue to each product line in the following table and determine the final cost per product line. Thousand Board Feet Percentage of Board Feet By-product Revenue Portion of By- product Revenue Hardwood % $100,000 Softwood 100,000 Total % Cost per Product Line Hardwood Softwood Log Yard Milling Drying Packaging Subtotal Portion of By-product revenue Total cost per product line