Andreka Inc. uses the direct method to allocate support department costs to production departments (fabricating and finishing). Information for June 2013 follows.

a. What amounts of human resources and administration costs should be assigned to Fabricating for June?
b. What amounts of human resources and administration costs should be assigned to Finishing forJune?

Human Resources Administration Service department costs Services provided to other departments $630,000 $450,000 Human resources Administration Fabricatingg Finishing 10% 20% 35% 45% 9% 40%