Armidale University Offers Only High-Tech Graduate-Level Programs $\quad$ $\quad$

Armidale University offers only high-tech graduate-level programs.Armidale has two principal operating departments,Engineering and Computer Sciences,and two support departments,Facility and Technology Maintenance and Enrollment Services.The base used to allocate Facility and Technology Maintenance is budgeted total maintenance hours.The base used to allocate Enrollment Services is number of credit hours for a department.The Facility and Technology Maintenance budget is $500 000,while the Enrollment Services budget is $1 200 000.The following chart summarises budgeted amounts and allocation-base amounts used by each department:
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { Services Provided (Annually) }$ $\begin{array}{|c|c|c|c|c|c|}\hline&\text { Budget } & \text { Engineering } & \begin{array}{c}\text { Computer } \\\text { Sciences }\end{array} & \begin{array}{c}\text { F\&T } \\\text { Maintenance }\end{array} & \begin{array}{c}\text { Enrollment } \\\text { Services }\end{array}\\\hline \begin{array}{c}\text { F\& T } \\\text { Maintenance } \\\text { (in hours) }\end{array} & \$ 500000 & 2000 & 5000 & \text { Zero } & 1000 \\\hline \begin{array}{c}\text { Enrollment } \\\text { Services } \\\text { (incredit hrs) }\end{array} & \$ 1200000 & 24000 & 36000 & 2000 & \text { Zero }\\\hline\end{array}$

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Required:
Use the direct method to allocate support costs to each of the two principal operating departments,Engineering and Computer Sciences.Prepare a schedule showing the support costs allocated to each department.
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