Moving to another question will save this response. Question 10 M HR P1 P2 Overhead 20,000.00 60,000.00 1,000,000.00 1,200,000.00 A 500.00 1,000.00 10,000.00 15,000.00 E 20. 5. 120. 100. Maintenance (M) uses area (A) as cost basis for allocation Human Resources (HR) uses number of employees (E) as cost basis for allocation Production departments are P1 and P2 Using Direct Method of Allocation, the total Overhead assigned to Production department P1 is a. $1,040,727 b. $1,239,273 c. $2,800,000 d. $32,727