The City of Pleasantville has two departmentsParks and Recreation (P&R) and Facility Maintenance (FM)that provide services to

The City of Pleasantville has two departments—Parks and Recreation (P&R) and Facility Maintenance (FM)—that provide services to its citizens.

The P&R Department offers many programs in art, culture, and athletics, while the FM Department maintains all of the streets, buildings, and other public facilities. Behind the scenes, Pleasantville has two departments that support the activities of the P&R and FM departments. The Human Resources Department processes payroll and oversees all hiring, development, and training. The General Administration Department provides overall coordination and managerial support.

The following table provides data regarding the consumption of services by the various activity pools/departments, as well as the amount of costs traced to each activity pool.

Required:
Allocate the costs of the two support departments to the line departments, using the direct method. Compute the total costs in the cost pool for the P&R and FMdepartments.

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GeneralParks and RecreationFaclities Human Resources $100,000 Mantenance S450,000 Traced costs $60,000 S360,000 Service consumption pattern Services consumed b nan ResouGenra Parks and ReationFalities Administration Maintenance Services Human RESOLTCCS General Admiistration provided by 40% 30% 30% 20% 60% 20%