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.
Definitions:
Interdependence
A relationship between entities where each is mutually reliant on the other, common in global trade, ecosystems, and social networks.
Kinked Demand Curve
A model used in economic theory that suggests prices have a tendency to remain stable because competitors will more likely match price decreases but not price increases.
Opec
The Organization of Petroleum Exporting Countries, an intergovernmental organization of oil-producing countries that coordinates and unifies petroleum policies.
Oligopoly
A market structure characterized by a small number of large firms that have significant control over market prices and competition.
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