Use the following information for the next 5 questions.
Chambers, Inc. has two support departments (utilities and computer) and two operating departments (A and B) . The following data are given: 
-If the direct method were used, how much computer cost would be allocated to the utilities department?
Definitions:
Implicit Costs
The opportunity costs of using resources that a firm already owns to produce goods or services instead of earning money from these resources elsewhere.
Accounting Costs
Expenses recognized in a company's financial statements or accounts, representing outlays related to its operations and maintenance.
Economic Profit
The difference between total revenue and total costs, including both explicit and implicit costs.
Economic Profit
The surplus remaining after deducting both the explicit and implicit costs from total revenues, representing the financial gain that exceeds the total cost of resources used.
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