Step method

Leander Mfg$.$ has three support departments $($human resources, administration, and maintenance$)$ and two revenue$-$generating departments $($assembly and finishing$).$ The company uses the step method to allocate support department costs to operating departments. In October, human resources incurred $$360,000$ of costs, administration incurred $$558,000,$ and maintenance incurred $$170,000.$ Proportions of services provided to other departments for October follow.

Human Resources Administration Maintenance

Human resources $10\%5\%$

Administration $10\%15$

Maintenance $1510$

Assembly $405045$

Finishing $353035$

a$.$ Assume that the departments are listed in a benefits$-$provided ranking.

Note: Do not round proportions in your calculations; round your final answer to the nearest whole dollar.

$1.$ What amount of cost should be assigned from human resources to each of the other departments?

To Administration Answer $1$

$36,000$

To Maintenance Answer $2$

$54,000$

To Assembly Answer $3$

$144,000$

To Finishing Answer $4$

$126,000$

Total Answer $5$

$360,000$

$2.$ What amount of cost should be assigned from administration to each of the other departments?

To Administration Answer $6$

To Maintenance Answer $7$

To Assembly Answer $8$

To Finishing Answer $9$

Total Answer $10$

$3.$ What amount of cost should be assigned from maintenance to each of the other departments?

To Administration Answer $11$

To Maintenance Answer $12$

To Assembly Answer $13$

To Finishing Answer $14$

Total Answer $15$

b$.$ What total support department cost was assigned in October?

To Assembly Answer $16$

To Finishing Answer $17$