Service Department.docx - Budgeted cost before allocation...

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Service Department Operating Department Factory Administration Custodial Service Personal Maintenance Stamping Assembly Budgeted cost before allocation 540,000 137,520 57,680 90,400 752,600 351,800 Allocation of Factory Administration (540,000) Stamping:540,000×6 0,000/240,000=135,0 00 135,000 Assembly:540,000×1 80,000/240,000=405, 000 405,000 Allocation of Custodial Service (137,520) Stamping137,500×70 ,000/90,000=106,944 106,944 Assembly:137,500×2 0,000/90,000=30,556

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