PR $6-2($Algo$)($LO $6\mathrm{.}1,6\mathrm{.}3)$ Posh Bakery has two support departments...

Posh Bakery has two support departments, machine maintenance $($MM$)$ and human resources $($HR$).$ Machine maintenance costs for the year total $$516,000$ and are allocated according to the number of budgeted machine hours expected for each department. HR costs for the year total $$216,000$ and are allocated based on employee head count. Use the data below to allocate support department costs to Posh Bakery's two production departments: Pies and Cakes.

$\backslash$table$[[,$Support Departments Machine,Production Departments$],[$MM: Machine hours,Maintenance,Human Resources,Pies,Cakes,Total$],[$HR: Number of employees,$2,000,-0,15,000,5,000,22,000],[$Costs to allocate,$ $516,000,$$ $216,000,40$ $$0,40,107]]$

Required:

Prepare a schedule that allocates support department costs using the direct method. Compute the total amount of support costs allocated to each operating department: Pies and Cakes.

$\backslash$table$[[$Question$,$Answer$],[$a$.$ What is the total amount of support costs allocated to Pies?,$],[$b$.$ What is the total amount of support costs allocated to Cakes?,$],[$Total$,$$ $0\mathrm{.}00]]$