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Answer (D) is correct . The step method of service department cost allocation is a sequential (but not a reciprocal) process. These costs are allocated to other service departments as well as to users. The process usually begins with the service department that renders the greatest percentage of its services to other service departments. If the $1,200,000 of Information Services costs is allocated first, the allocation base is 2,000 computer hours (200 + 1,200 + 600). Thus, $120,000 [$1,200,000 ¡Á (200 ¡Â 2,000)] will be allocated to Building Operations and $360,000 [$1,200,000 ¡Á (600 ¡Â 2,000)] to Finishing. The total of the Building Operations costs to be allocated to production equals $670,000 ($550,000 + $120,000). The allocation base will be 40,000 square feet because no costs are allocated back to Information Services. Accordingly, the total of service costs allocated to Finishing equals $762,000 {$360,000 + [$670,000 ¡Á (24,000 ¡Â 40,000)]
Answer (A) is incorrect because The amount of $657,000 results from allocating Building Operations costs first. Also, the Information Services costs are allocated using total computer hours.
Answer (B) is incorrect because The amount of $681,600 results from allocating Building Operations costs to Information Services.
Answer (C) is incorrect because The amount of $730,000 allocates the costs of both service departments according to the direct method rather than the step method.