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Answer (D) is correct . Under the direct method, service department costs are allocated directly to the production departments, with no allocation to other service departments. The total budgeted hours of service by the Quality Control Department to the two production departments is 28,000 (21,000 + 7,000). Given that the Assembly Department is expected to use 25% (7,000 ¡Â 28,000) of the total hours budgeted for the production departments, it will absorb 25% of total quality control costs ($350,000 ¡Á 25% = $87,500). The total budgeted hours of service by the Maintenance Department to the production departments is 30,000 (18,000 + 12,000). The Assembly Department is expected to use 40% (12,000 ¡Â 30,000) of the total maintenance hours budgeted for the production departments. Thus, the Assembly Department will be allocated 40% of the $200,000 of maintenance costs, or $80,000. The total service department costs allocated to the Assembly Department is $167,500 ($87,500 + $80,000).<
Answer (A) is incorrect because The total of the service department costs allocated to the Assembly Department is $167,500
Answer (B) is incorrect because The total of the service department costs allocated to the Assembly Department is $167,500
Answer (C) is incorrect because The total of the service department costs allocated to the Assembly Department is $167,500