Vinny's Pasta House Is a Family-Owned Restaurant in Southern Ontario

Vinny's Pasta House is a family-owned restaurant in Southern Ontario. The corporate office provides 2 kinds of services (maintenance and personnel)to Vinny's 3 locations (Toronto, Hamilton, and Kingston). In a recent accounting period, the direct cost for maintenance was $25,000 and for personnel was $15,000. Maintenance costs are allocated on the basis of square metres, and personnel costs are allocated based on the basis of number of employees.
Number of
Square Metres Employees
Support Departments:
Maintenance 1,000 15
Personnel 1,000 8
Operating Departments:
Toronto 5,000 12
Hamilton 6,000 18
Kingston 3,000 10
a)If Vinny's uses the direct method, calculate the total support costs allocated to each restaurant location.
b)If Vinny's uses the step-down method with personnel allocated first, calculate the total support costs allocated to each restaurant location.
c)Assume Vinny's uses the reciprocal method to allocate costs between support departments. Calculate the total support department costs allocated to each restaurant location.