Departmental information for the four departments at Samoa Industries is provided below.​ The Janitorial and Cafeteria departments are support departments. Determine the dollar amount of the Janitorial Department costs to be allocated to the (a) Cutting and (b) Assembly departments using the direct method.

Direct Method

An accounting practice in cash flow statement preparation where actual cash flows from operating activities are listed, as opposed to the indirect method.

Support Departments

Parts of an organization that do not directly produce goods or services but provide support or services to the departments that do.

Janitorial Department Costs

Expenses relating to the maintenance and cleaning of a building or facility, typically managed by a janitorial department.