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This is the maintenance cost that will be allocated to the machining department. The question asks for the maintenance cost allocated to the assembly department.
This is the amount of Quality Control department costs allocated to the Maintenance department. The amount of QC costs allocated to the Maintenance department becomes part of the total Maintenance expenses allocated to Machining and Assembly. This question asks for the amount of Maintenance costs allocated to the Assembly department.
This is the amount of overhead budgeted to be incurred by the Maintenance department. A portion of the QC department's costs must be allocated to the Maintenance department, and then the total of the amount allocated to Maintenance from QC and the Maintenance department's own incurred costs is allocated to the production departments. This question asks for the amount of Maintenance costs allocated to the Assembly department.
In the step down method we need to first allocate costs from QC because that is what the problem says to do. In this process, we will allocate some of the QC costs to the Maintenance department. Then when the Maintenance department costs are allocated to the production departments, the amount allocated will include not only the Maintenance department's costs but also the QC costs that were allocated to Maintenance. In total, QC is budgeted to provide 35,000 hours of service, and Maintenance is budgeted to use 7,000, or 20%, of them. So Maintenance will be allocated 20% of the QC costs, or $70,000 ($350,000 × .20). Adding this to the $200,000 of its own costs, the Maintenance department has $270,000 to allocate. These will be allocated only to the production departments. The Assembly department used 40% of the maintenance hours that were used by production departments (12,000 ÷ 30,000), so $108,000 will be allocated to the Assembly department ($270,000 × .4).