$4$

Exercise $11-33($Algo$)$ Cost Allocation: Direct Method $($LO $11-1)$

Memorial Services, Incorporated $($MSI$)$ has three service departments $($IT$,$ Accounting, and HR$)$ and two production departments $($West and East$).$ The usage data for each of the service departments for the previous period follow:

$\backslash$table$[[,$IT$,$Accounting,HR$,$West,East$],[$IT$,-,0\%,20\%,40\%,40\%$