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Support Department Cost Allocation-Direct Method. Yo-Down Inc. produces yogurt. Information related to the company's yogurt production follows: Production Production Department 2 Department 3 Production Department 1 1,400 100 Support Department 1 cost driver Support Department 1's costs total $142,000. Using the direct method of support department cost allocation, determine the costs from Support Department 1 that should be allocated to each production department. Support Department 1 cost allocation Production Department 1 500 Production Department 2 Production Department 3