Swifty uses the direct method for allocating both fixed and variable costs from the physical plant and equipment maintenance support departments to operating departments Echo and Golf. The bases for allocation are as follows:

Physical plant:		Fixed costs on the basis of square metres occupied
		Variable costs on the basis of number of employees
Equipment maintenance:		Fixed costs on the basis of budgeted machine hours
		Variable costs on the basis of expected maintenance hours

Costs for physical plant and equipment maintenance follow:

		Physical			Equipment
		Plant			Maintenance
Fixed costs		$	37,300		$	68,800
Variable costs		$	18,700		$	60,100

Allocation bases for all four departments are

		Support				Operating
		Departments				Departments
		Physical		Equipment		Dept.		Dept.
		Plant		Maintenance		Echo		Golf
Square metres		1,900		3,600		5,400		7,300
Number of employees		10		12		40		50
Budgeted machine hours		0		200		10,700		14,500
Budgeted maintenance hours		10		20		200		400

Assign the support department costs to Departments Echo and Golf using the step-down method, with the physical plant costs allocated first. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round percentages to 3 decimal places, e.g. 15.251% and other answers to 0 decimal places, e.g. 125.)

			Support						Operating
			Departments						Departments
			Physical			Equipment			Dept.			Dept.
			Plant			Maintenance			Echo			Golf			Total
Fixed Cost Allocation:
Allocation bases:
	Square metres
				%			%			%			%			%
	Machine hours
				%			%			%			%			%
Fixed costs:			$			$			$			$			$
	Step 1: Physical plant
	Step 2: Equipment maintenance
Allocated fixed cost
Variable Cost Allocation:
Allocation bases:
	Number of employees
				%			%			%			%			%
	Maintenance hours
				%			%			%			%			%
Variable costs:
	Step 1: Physical plant
	Step 2: Equipment maintenance
Allocated variable cost
Total allocated cost			$			$			$			$			$