Question 1 Answer questions 1-3 using the following information : Bettys Book and Music Store has two service departments , Warehouse and Data Center . Warehouse Department costs are allocated on the basis of warehouse - hours . Data Center Department costs are allocated based on the number of computer hours The costs of departments , warehouse- hours and number of computer hours are as follows: Support Departments Operating Departments Warehouse Data Center Music Books Departmental costs $ 60,000 $40,000 $ 45,000 $65,000 Warehouse -hours 400 200400 Computer hours 250 375 375 The total support department cost allocated to the music department using the direct method