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This answer allocates some of the building operations costs to the information services department. In the step method, once a service department's costs have been allocated to other departments, no other service departments' costs can be allocated to that service department.
This answer uses the direct method to allocate the costs of both departments.
This answer is a result of two mistakes: (1) allocating the Building Operations costs first instead of allocating the Information Services' costs first when the problem says to allocate the Building Operations costs first; and (2) allocating some of the Information Services' costs to Building Operations in the second allocation. In the step method, once a service department's costs have been allocated to other departments, no other service departments' costs can be allocated to that service department.
Under the step method we will first allocate the costs of the information services department to all of the other departments (including building operations) and then we will allocate the building operations costs (their own costs plus their share of the information services costs) to the production departments. The information services costs are $1,200,000 and the usage of their services totaled 2,000 computer hours. Of the total information services costs, 10% ($120,000) will be allocated to building operations and 30% ($360,000) to the finishing department. This allocation means that there is now $670,000 of costs in the building operations department that need to be allocated to the production department. The finishing department occupies 60% of the building space that is occupied by production departments (we do not include the information services department since no costs will be allocated to it). The share of the costs that is allocated to the finishing department from building operations is $402,000. This is added to the $360,000 that was allocated to the finishing department from the information services department, giving a total of $762,000 allocated to the finishing department.