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1,200 hours is the total of computer usage hours for the Systems and Facilities departments. The Systems costs will be allocated only to the production departments. So the divisor used in calculating the allocation rate should be the total of the production departments' usage hours.
Systems overhead is allocated on the basis of hours used. Under the direct method, overhead is allocated only to production departments, not to other service departments. Therefore, Systems overhead will be allocated only to the Machine, Assembly and Finishing departments. The total hours used by these departments is 3,600 + 1,800 + 2,700 = 8,100. So the total overhead of the Systems department, which is $200,000, will be allocated by dividing that amount by 8,100 to calculate the allocation rate per hour used by the production departments.
9,300 hours is the total of computer usage hours for all of the departments, including the Systems department. The Systems costs will be allocated only to the production departments. So the divisor used in calculating the allocation rate should be the total of the production departments' usage hours.
9,000 hours is the total of computer usage hours for all of the departments other than the Systems department. The Systems costs will be allocated only to the production departments. So the divisor used in calculating the allocation rate should be the total of the production departments' usage hours.