Using the direct method, rework requirement 1.

Using the direct method, allocate support-department costs. (Round cost allocations to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs.)

		Support Departments	Operating Departments
				General	Cafeteria
		Bldg and		Plant	Operating
		Grounds	Personnel	Admin.	Loss	Storeroom	Machining	Assembly
Costs incurred	$45,000	$675	$30,870	$810	$8,864	$36,600	$48,000
Allocation of costs:
	Building and grounds	$(45,000)					16,234	28,766
	Personnel		$(675)				244	431
	General plant administration			$(30,870)
	Cafeteria				$(810)
	Storeroom					$(8,864)
Total budgeted costs of operating departments