Support Department Cost Allocation - Direct Method Yo Down Inc. produces yogurt. Information related to the company's your production follows: Production Production Production Department Department Department 3 Support Department 1 cost driver 3,000 300 2.700 Support Department scouts total 1130,000. Using the direct method of support department cost location determoe the costs from support Department that should be allocated to each production department Production Production Production Department Department Department Support Department cost Macation 60,000 X 3,000 X 72,000 X One of the three methods commonly used for locating support department cost reduction is the direct method. The direct method cestoranti directly production department In doing so, the direct method for the entility that some support ment may also serve the support department