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Patti Company has two service departments, Maintenance and Personnel, as well as two production departments, Mixing and Finishing, Maintenance costs are allocated based on square footage while personnel costs are allocated based on number of employees. The following information has been gathered for the current year: If the direct method is used to allocate costs, the total cost of the Finishing Department after allocation would be______. $54,000 $48,000 $277,000 $175,000 $175,000 + [[1, 200/(1,600 + 1, 200)] times 126,000] + [[32/(32 + 24)] times $84,000] = 277,000 Gomez Company has two service departments, Maintenance and Personnel, as well as two production departments, Mixing and Finishing. Maintenance costs are allocated based on square footage while personnel costs are allocated based on number of employees. The following information has been gathered for the current year: If the step-down method is used to allocate costs and the Maintenance Department is allocated first, the amount of overhead that would be allocated from Maintenance to Mixing is_________. $36,000 $42,750 $42,000 $63,000 $126,000 times [1,600/(400 + 1,600 + 1, 200] = $63,000