Rogers Corporation has two production departments, Assembly and Finishing and three service departments, Personnel, Maintenance and Cafeteria. Data relevant to Rogers 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:
Required: Determine the amount of service department costs to be allocated to Jobs 100 and 101. Rogers allocates service department costs to production departments using the direct-method of allocation.
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