VICTORIA CORPORATION COST DATA FOR SERVICE AND PRODUCTION DEPARTMENTS FOR PAST ACCOUNTING PERIOD Service Dept. Dept. Direct Costs Direct Costs 100,000 80,000 115,000 120,000 VICTORIA CORPORATION DATA RELATING TO SERVICE DEPARTMENT SERVICES USED BY OTHER DEPARTMENTS FOR PAST ACCOUNTING PERIOD Proportion of services provided by A to: 50% Proportion of services provided by B to: 25% 35% 40% 24. Using the reciprocal (simultaneous solution) method, Department A's cost allocated to Department C (rounded to the nearest dollar) is: (a) $61,053 (b) $50,000. (c) $63,158. (d) $62,500. 25. Using the reciprocal (simultaneous solution) method, Department B's cost allocated to Department C (rounded to the nearest dollar) is: (a) $38,684. (b) $36,842. (c) $28,000. (d) $37,333. 10