FINANCIAL ACCOUNTING
10th Edition
ISBN: 9781259964947
Author: Libby
Publisher: MCG
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Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these departments are as follows:
| Support Department | Cost Driver |
|---|---|
| Janitorial Department | Square footage to be serviced |
| Cafeteria Department | Number of employees |
| Line Item Description | Janitorial Department |
Cafeteria Department |
Cutting Department |
Assembly Department |
|---|---|---|---|---|
| Department costs | $320,000 | $180,000 | $1,520,000 | $690,000 |
| Square feet | 40 | 5,000 | 2,800 | 4,200 |
| Number of employees | 10 | 3 | 24 | 6 |
Allocate the support department costs to the production departments using the direct method.
| Line Item Description | Cutting Department |
Assembly Department |
|---|---|---|
| Janitorial Department cost allocation | $fill in the blank 1 | $fill in the blank 2 |
| Cafeteria Department cost allocation | $fill in the blank 3 | $fill in the blank 4 |
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