登录之后可查看解析

This is the amount that would be allocated to the Assembly department.
This is the amount that would have been allocated if the direct costs of each production department had been used instead of the kilowatt hours.
This answer included the allocation of the power department costs to the maintenance department as well as the production departments. Under the direct method, service department costs are not allocated to the other service departments.
Under the direct method of service cost allocation, we ignore the services that are provided from one service department to another. Therefore, the Power Department costs will be allocated only to the two production departments. In total the Power Department provided 200,000 kilowatt hours to the production departments, and of this 75% was to the machining department. Therefore, the machining department will get 75%, or $46,875 of the Power Department costs.