登录之后可查看解析

Under the step method some service department costs are allocated to the other service departments. Since the Power Department receives less 'service' from the Maintenance Department than it provides to the Maintenance Department, the Power Department's costs are allocated first. Some of the Power Department costs will be allocated to the Maintenance Department.
The question asks for the amount of Power Department costs that will be allocated to the Maintenance Department. This answer is an allocation of the Maintenance Department's costs, based on the number of kilowatt hours of power used by the Maintenance Department as a percentage of the total kilowatt hours of power used. The correct answer is an allocation of the Power Department's costs, based on the number of kilowatt hours of power used by the Maintenance Department as a percentage of the total kilowatt hours of power used.
This answer results from allocating the Power Department's costs to the Maintenance Department on the basis of the percentage of total maintenance hours used by the Power Department. The Power Department's costs should be allocated to the Maintenance Department on the basis of the number of kilowatt hours of power used by the Maintenance Department as a percenetage of the total kilowatt hours of power used.
Under the step method the costs of the service departments are allocated one by one. The costs of a service department will be allocated to the production department and to any service department whose costs have not yet been allocated. We are told that the service department that receives the least services from the other service department will be allocated first. The Power Department uses 250 of the total 2,500 maintenance hours provided (250 hours used by Power + 1,125 hours used by Machining + 1,125 hours used by Assembly), so Power uses 10% of the total hours of service provided by Maintenance. The Maintenance Department uses 50,000 of the total 250,000 kilowatt hours provided (50,000 kilowatt hours used by Maintenance + 150,000 kilowatt hours used by Machining + 50,000 kilowatt hours used by Assembly), so Maintenance uses 20% of the total kilowatt hours provided by the Power Department. Therefore, we need to allocate the Power Department's costs first since it uses only 10% of the Maintenance Department work, whereas the Maintenance Department uses 20% of the power. So, the costs of the Power Department need to be allocated to the Maintenance Department and the production departments. In total, the Power Department provided 250,000 kilowatt hours and the Maintenance Department used 50,000, or 20% of those hours. The Maintenance Department will then receive 20%, or $12,500 of the Power Department's costs of $62,500.