Woodstock Binding has two service departments, IT $($Information Technology$)$ and HR

$($Human Resources$),$ and two operating departments, Publishing and Binding. Management

has decided to allocate IT costs on the basis of IT Tickets $($issued with each IT request$)$ in

each department and HR costs on the basis of employees in each department.

The following data appear in the company records for the current period:

Required:

Use the direct method to allocate these service department costs to the operating

departments.

Note: Amounts to be deducted should be indicated by a minus sign. Do not round

intermediate calculations. Round "Publishing" and "Binding" answers to $2$ decimal places.