Direct method-amount of costs for department

Reference no: EM1310655

Denver Company's human resources department provides training and other services to the company's three operating departments and to one service department. The assembly department has 82 employees; the finishing department has 16 employees; and the sales department has 9 employees. The service department to which human resources provides services is the maintenance department, which has 13 employees. The human resources department costs are allocated using the direct method and based on the number of employees, and the total amount of costs for the department is $187,000.

Reference no: EM1310655

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