Selecting Cost Allocation Bases and Direct Method Allocations Seattle Company has three producing departments (P1, P2, and P3) for which direct department costs are accumulated. In January, the following indirect costs of operation were incurred.

Plant manager's salary and office expense	$28,700
Plant security	8,400
Plant nurse's salary and office expense	9,800
Factory depreciation (building)	28,000
Equipment depreciation	21,000
Machine maintenance	9,800
Plant cafeteria cost subsidy	7,000
	$112,700

The following additional data have been collected for the three producing departments:

	P1	P2	P3
Number of employees	20	30	10
Space occupied (square feet)	12,000	6,000	6,000
Direct labor hours	3,400	5,000	1,600
Machine hours	1,500	600	900
Number of nurse office visits	25	20	5

b. Determine the amounts allocated to the three producing departments using the allocation bases used in requirement (a).

	P1	P2	P3	Total
Allocated costs	Answer	Answer	Answer	Answer

c. How much indirect cost would be allocated to each producing department if Seattle Company were using a plantwide rate based on direct labor hours? Note: Round your final answers below to the nearest whole dollar. Note: Do not round the rates used in your calculations.

	P1	P2	P3	Total
Allocated costs	Answer	Answer	Answer	Answer

d. How much indirect cost would be allocated to each producing department if Seattle Company were using a plantwide rate based on machine hours? Note: Round your final answers below to the nearest whole dollar. Note: Do not round the rates used in your calculations.

	P1	P2	P3	Total
Allocated costs	Answer	Answer	Answer	Answer