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题干：Adam Corporation制造电脑桌，下列数据是为下一个年度预算的间接制造费用，

如果Adam使用直接分配法来分配服务部门成本到生产部门，那么总共多少加工部门的期间费用分配到改产品？

考点：Cost Allocation Techniques-Allocating Service Department Costs -- Calculations

关键词：direct method

解题思路：要熟练掌握4中服务成本的分配方法。本题目采用直接法

直接法服务部门之间不相互分配

那么对于Maintenance部门的费用360k有两个流向：Machining 和Fabrication。 machining 所占比例=50/(50+40)=55.5%

那么对于Ssytems部门的费用95k有两个流向：Machining 和Fabrication。 machining 所占比例=45/(50+45)=47.4%

最后各自按照比例来分配加总即可=55.5%*360+47.4%*95=445

Answer (D) is correct . The first step in applying the direct method is to determine the percentage of the total drivers for the two service departments that are to be assigned to the production departments: Allocate % of Amount to be Departmental Maintenance: Proportion Total Allocated Allocations To Machining 50 55.6% $360,000 $200,000 To Fabrication 40 44.4% 360,000 160,000 Totals 100.0% $360,000 Allocate % of Amount to be Departmental ? Systems: Proportion Total Allocated Allocations To Machining 45 47.4% $95,000 $45,000

Answer (A) is incorrect because The amount of $418,000 results from multiplying the given percentages (50% of machining and 40% of systems) times the service department costs instead of using proportions, such as 50/90 and 45/95.
Answer (B) is incorrect because The amount of $422,750 results from using the step-down method but intermixing the starting rates.
Answer (C) is incorrect because The amount of $442,053 results from applying the step-down method beginning with the maintenance department.