Show allocation to the operating department using direct method. Show allocation to the operating department using step method.

5 Shawn's CableSource has two service departments (Maintenance and Personnel. Maintenance is allocated based on 6 machine hours and personnel by labor hours worked in each department. The two operating departments are Wiring 7 and coating 9 Maintenance Personnel Wiring Coating 10 Machine Hours 1500 1500 4000 11 Direct hours 400 400 3000 12 Direct Department Costs $6,320 $11,345 $2,000 $3,000 13 14