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 $41,000 Plant security 12,000 Plant nurse's salary and office expense 14,000 Factory depreciation (building) 40,000 Equipment depreciation 30,000 Machine maintenance 14,000 Plant cafeteria cost subsidy 10,000 $161,000, The following additional data have been collected for the three producing departments: P1 P2 P3 Number of employees Space occupied (square feet) Direct labor hours Machine hours 20 30 10 12,000 6,000 6,000 3,400 5,000 1,600 1,500 600 900 Number of nurse office visits 25 20 $