Question 1 options:

Date for the next 2 questions: GIM Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $300,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $200,000 are allocated based on the number of employees. The overhead costs of Production Departments A and B are $400,000 and $600,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows:

	Support Departments		Production Departments
	Maintenance Department	Personnel Department	Department A	Department B
Budgeted costs	$300,000	$200,000	$400,000	$600,000
Budgeted maintenance-hours	NA	800	1,200	600
Number of employees	50	NA	200	600

Example of Answer: 4000 Round your answer. No decimal point, space, comma, or $ sign. Compute the followings: Using direct method, the amount of Personnel Department costs allocated to Production Department B =

Using direct method, after allocation of the Support Departments costs, the total overhead cost of Production Department A =

Using the direct method, after allocation of the Support Departments costs, the total overhead cost of Production Department B =

Using the step-down method (Maintenance Department cost is allocated first), the amount of Personnel Department costs allocated to Production Department B =

Using the step-down method (Maintenance Department cost is allocated first), after allocation of the Support Departments costs, the total overhead cost of Production Department A =

Using the step-down method (Maintenance Department cost is allocated first), after allocation of the Support Departments costs, the total overhead cost of Production Department B =