use the step down method allocote support department cost TO ANSWER THE GRAPH BELOW, ADDITIONAL INFO IS GIVEN IN THE VERY BOTTOM GRAPHS. allocate the cost of support departments in the order given in this problem

		Support Departments					Operating Departments
				General	Cafeteria
		Bldg and		Plant	Operating
		Grounds	Personnel	Admin.	Loss	Storeroom	Machining	Assembly
Costs incurred		75000	2100	12270	225	16945	33000	48900
Allocation of costs:
	Building and grounds
	Personnel
	General plant administration
	Cafeteria
	Storeroom
Total budgeted costs of operating departments

additonal data:

Support departments:
Building and grounds	$75,000
Personnel	2,100
General plant administration	12,270
Cafeteria: Operating loss	225
Storeroom	16,945	$106,540
Operating departments:
Machining	$33,000
Assembly	48,900	81,900
Total for support and operating departments		$188,440

	Direct		Square Feet of
	Manufacturing	Number of	Floor Space	Manufacturing	Number of
Department	LaborHours	Employees	Occupied	LaborHours	Requisitions
Building and grounds	0	0	0	0	0
Personnel*	0	0	1,000	0	0
General plant administration	0	35	10,500	0	0
Cafeteria: operating loss	0	10	6,000	1,000	0
Storeroom	0	5	1,000	2,000	0
Machining	9,000	50	25,000	8,000	6,000
Assembly	9,000	100	206,500	8,800	4,000
Total	18,000	200	250,000	19,800	10,000
*Basis used is number of employees