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Production artment 2.5% EX 19-1 Support department cost allocation -- direct method Yo-Down Ine, produces yogurt . Information related to the company's yogurt production follows: Production Department 1 1.400 Production Department 2 Production Department 3 500 100 DW MEMOW Support Department 1 cost driver Support Department is costs total $142,000. Using the direct method of support department cost duction department allocation, determine the costs from Support Department, 1 that should be allocated to each pro- EX 19-2 Support department cost allocation-sequential method Obj. 3 Production Department 2,36% Snowy River Stallion Inc. produces horse and rancher equipment. Costs from Support Department 1 are allocated based on the number of employees. Costs from Support Department 2 are allocated based on asset value. Relevant department information is provided in the following table: Support Support Production Production Department 1 Department 2 Department 1 Department 2 Number of employees 9 7 25 18 Asset value $1,150 $670 $6,230 55,100 Department cost $20,000 $15,500 $99,000 $79,000 Using the sequential method of support department cost allocation, determine the total costs from Support Department 1 (assuming they are allocated first) that should be allocated to Support Department 2 and to each of the production departments, EX 19-3 Support department cost allocation-reciprocal services method Obj. 3 Blue Africa Inc. produces laptops and desktop computers. The company's production activities mainly occur in what the company calls its Laser and Forming departments. The Cafeteria and Security departments support the company's production activities and allocate costs based on the number of employees and square feet, respectively. The total cost of the Security Department is $273,000. The total cost of the Cafeteria Department is $180,000. The number of employees and the square footage in each department are as follows: Employees Square Feet Security Department 10 590 Cafeteria Department 24 2.400 Laser Department 40 4,000 Forming Department 50 1,600 Using the reciprocal services method of support department cost allocation, determine the total costs from the Security Department that should be allocated to the Cafeteria Department and to each of the production departments COSTS to the production departme SHOW ME HOW EX 19-7 Support department cost allocation-direct method Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Curting and Assembly). Relevant details for these departments are as follows: Support Department Janitorial Department Cafeteria Department Cost Driver Square footage to be serviced Number of employees Cafeteria Cutting Department Department $169,000 $1,504,000 5,000 1,000 3 30 Janitorial Department $310,000 50 10 Assembly Department $680,000 4,000 10 Department costs Square feet Number of employees Allocate the support department costs to the production departments using the direct method. Obj. 3 TvIAA Utfonntmant moet allocation-sequential method SHOW ME HOW EX 19-8 Support department cost allocation-sequential method Obj. 3 Refer to the information provided for Becker Tabletops in Exercise 7. Allocate the support depart- dent costs to the production departments using the sequential method. Allocate the support department with the highest department cost first. Total cost allocated from Janitorial Dept. $382,000 EX 19-9 Support department cost allocation-reciprocal services method Obj. 3 Refer to the information provided for Becker Tabletops in Exercise 7. Allocate the support depart- ment costs to the production departments using the reciprocal services method