USE DIRECT METHOD

EXERCISE 4B-3 Step-Down Method LO4-11 The Ferre Publishing Company provided the following data for its three service departments and two operating departments. The company uses the step-down method to allocate service department costs in the following order: Administration (number of employees), Janitorial (space occupied), and Maintenance (hours of press time). Permed: Refer to the data for the Ferre Publishing Company in Exercise 4B-3. Required: Assuming the company uses the direct method rather than the step-down method, how much cost would be assigned to each operating department