Using the direct method, Samantha Company allocates Maintenance Department costs based on square footage serviced, and it services the Cutting and Assembly departments It allocates Cafeteria Department costs based on the number of employees served in the Cutting and Assembly departments It has the following information about its two service departments and two production departments, Cutting and Assembly Square Feet Number of Employees Maintenance Dept 500 10 Cafeteria Department 2500 8 Cutting Department 4000 40 Assembly Department 7000 50 What is the percentage (proportional) usage of the Maintenance Department by the Cutting Department What is the percentage (proportional) usage of the Maintenance Department by the Assembly Department If Samantha Company has $100,000 of Maintenance Department costs, how much is allocated to the Cutting Department, and how much is allocated to the Assembly Department

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Question: Using the direct method, Samantha Company allocates Maintenance Department costs based on square footage serviced, and it services the Cutting and Assembly departments. It allocates

Using the direct method, Samantha Company allocates Maintenance Department costs based on square footage serviced, and it services the Cutting and Assembly departments. It allocates Cafeteria Department costs based on the number of employees served in the Cutting and Assembly departments.

It has the following information about its two service departments and two production departments, Cutting and Assembly:

	Square Feet	Number of Employees
Maintenance Dept.	500	10
Cafeteria Department	2500	8
Cutting Department	4000	40
Assembly Department	7000	50

What is the percentage (proportional) usage of the Maintenance Department by the Cutting Department?

What is the percentage (proportional) usage of the Maintenance Department by the Assembly Department?

If Samantha Company has $100,000 of Maintenance Department costs, how much is allocated to the Cutting Department, and how much is allocated to the Assembly Department?

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