Match each description on the left below with the best choice on the right. Each numbered

item has only one correct answer. Each lettered item may be used once, more than

once, or not at all. Round all costs to the nearest dollar.

$1.$ Total S$1$ costs allocated to O$1$ using the direct method

$2.$ Total S$2$ costs allocated to O$1$ using the direct method

$3.$ Total S$1$ costs allocated to S$2$ using the step$-$down method

with S$1$ allocated first

$4.$ Total S$2$ costs allocated to S$1$ using the step$-$down method

with S$1$ allocated first

$5.$ O$1$s total cost $($direct and allocated$)$ after all allocations

using the direct method

$6.$ O$2$s total cost $($direct and allocated$)$ after all allocations

using the step$-$down method with S$1$ allocated first

$7.$ Total S$1$ cost to be allocated to operating departments

using the reciprocal method

$8.$ Total S$2$ cost to be allocated to operating departments

using the reciprocal method

$9.$ Total support department costs to be allocated to operating

departments using the reciprocal method

$10.$ O$2$s total cost $($direct and allocated$)$ after all allocations

using the reciprocal method

A$.$ $$6,667$

B$.$ $$7,200$

C$.$ $$13,714$

D$.$ $$19,794$

E$.$ $$25,979$

F$.$ $$31,711$

G$.$ $$36,000$

H$.$ $$37,067$

I. $$38,381$

J$.$ $$18,185$

K$.$ None of the

above