Service Department Cost Allocation Presented below are certain operating data for the four departments of Tally Manufacturing Company Service Production 2 2 Total manufacturing overhead costs either identifiable $60,000 $72,000 $90,000 $98,000 with or allocated to each department Square feet of factory floor space 40,000 80,000 Number of factory workers 50 10 Planned direct labor hours for the year 20,000 30,000