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Answer (B) is correct . The direct method of service department allocation is the simplest. Service department costs are allocated directly to the producing departments without regard for services rendered by service departments to each other. Service department costs are allocated to production departments based on an allocation base appropriate to each service department’s function. The appropriate allocation base for the Systems Department is computer usage hours. Thus, the denominator for allocating Systems will be the total computer hours used by the production departments (3,600 + 1,800 + 2,700 = 8,100).

Answer (A) is incorrect because The number of computer hours used by the service departments is 1,200.
Answer (C) is incorrect because The number of 9,000 improperly includes the Facilities Department, which would receive no allocation from Systems under the direct method.
Answer (D) is incorrect because The number of 9,300 improperly includes both service departments and production departments.