Please show work for last two problems

4. The method of allocation which allocates service department costs to production departments but not to other service departments is called the A. equity method. B. direct method. C. reciprocal method. D. sequential or step method. 6. Which of the following allocations would not occur when the direct method is used in a manufacturing company? A. personnel department costs allocated to the maintenance department B. maintenance department costs allocated to the finishing department C. assembly department costs allocated to Product C D. All of the above allocations could occur when the direct method is used. 10. A dress company has the following standards to make one dress: Standard Quantity 3 yards per unit 1.5 hours per unit Standard Price $6.50 per yard $8.00 per hour Direct materials Direct labor The company purchased 3,000 yards of material in March for $21,000. The com used 2,800 yards in March in order to make 7,700 dresses. The direct materials price variance is: A. $1,400 unfavorable. B. $1,500 unfavorable. C. $1,400 favorable. D. $1,500 favorable. Last month 22,000 pounds of material were purchased and 18,000 pounds were used. If the actual cost per pound of the material was $.60 less than the standard price then the material price variance was: A. $13,200 unfavorable. B. $13,200 favorable. C. $2,400 favorable. D. $10,800 favorable. 11