$($Appendix $4$B$)$ Sequential Method of Support Department Cost Allocation

Stevenson Company is divided into two operating divisions: Battery and Small Motors. The company allocates power and general factory costs to each operating division using the sequential method. General Factory is allocated first in the sequential method for the company. Support department cost allocations using the sequential method are based on the following data:

$\backslash$table$[[,$Support Departments,Operating Divisions$],[,,$General,,Small$],[,$Power,Factory,Battery,Motors$],[$Overhead costs,$$160,000,$$$430,000,$$$163,000,$$$84,600$