12.

value: 6.25 points

Voltaire Corporation uses the direct method to allocate service department costs to operating departments. The company has two service departments, Administrative and Facilities, and two operating departments, Assembly and Finishing.

	Service Department		Operating Department
	Administrative	Facilities	Assembly	Finishing
Departmental costs	$ 30,400	$ 39,919	$ 125,850	$ 417,640
Employee time (hours)	3,000	1,220	20,000	20,000
Space occupied - square feet	8,000	1,220	20,000	2,000

Administrative Department costs are allocated on the basis of employee hours and Facilities Department costs are allocated on the basis of space occupied.

Required:

Allocate the service department costs to the operating departments using the direct method. (Leave no cells blank - be certain to enter "0" wherever required. Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Omit the "$" sign in your response.)

	Service Department		Operating Department
	Administrative	Facilities	Assembly	Finishing
Departmental costs	$	$	$	$
Allocations:
Administrative costs
Facilities costs
Total costs after allocations	$	$	$	$