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 work on two jobs during the month: Job 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:
$$\begin{array} { | l | l | c | c | } \hline & & \text { Assembly } & \text { Finishing } \\\hline \text { Job } 100 & \text { Labor Hours } & 200 & 800 \\\hline & \text { Machine Hours } & 1,000 & 200 \\\hline \text { Job } 101 & \text { Labor Hours } & 100 & 900 \\\hline & \text { Machine Hours } & 500 & 100 \\\hline\end{array}$$ 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.