Mena Corporation Has Two Production Departments, Assembly and Finishing, and Three

Essay

Mena Corporation has two production departments, Assembly and Finishing, and three service departments, Personnel, Maintenance, and Cafeteria. Data relevant to Mena are:

Assembly and Finishing worked on two jobs during the month: Jobs 100 and 101. Costs are allocated to jobs based on machine hours in Assembly and labor hours in Finishing. The machine and labor hours worked in each department are as follows:
$$\begin{array} { | l | l | r | r | } \hline & & \text { Assembly } & \text { Finishing } \\\hline \text { Job 100 } & \text { Labor Hours } & 200 & \mathbf { 8 0 0 } \\\hline & \text { Machine Hours } & 1,000 & 200 \\\hline \text { Job } 101 & \text { Labor Hours } & 100 & 900 \\\hline & \text { Machine Hours } & 500 & 100 \\\hline\end{array}$$
Required:
Determine the amount of service department costs to be allocated to Jobs 100 and 101. Mena allocates service department costs to production departments using the direct method of allocation. (Round cost per hour to four decimal places and all other calculations to the nearest whole dollar.)