San Juan Minerals (SJM) has two service departments and two operating departments. Operating data for these departments for last year are as follows: 
Costs of the Maintenance Department are allocated on the basis of machine hours. Cafeteria costs are allocated on the basis of number of employees. San Juan Minerals does not distinguish between variable and fixed overhead costs.Assuming that San Juan Minerals allocates service department costs using the direct method, the total cost allocated from Maintenance to Processing would be closest to:
Definitions:
Direct Costs
Expenses that can be directly attributed to the production of specific goods or services, such as raw materials and labor.
Cost Object
Any item for which costs are separately measured and assigned, including products, services, projects, or departments.
Product Costs
The total costs involved in manufacturing a product, which include direct materials, direct labor, and manufacturing overhead.
Expensed
A term referring to costs that are immediately charged against revenues as an expense, rather than being capitalized.
Q21: Caple Corporation applies manufacturing overhead on the
Q36: If a company uses a predetermined overhead
Q86: Stangl Incorporated has provided the following data
Q101: Normand Corporation uses the first-in, first-out method
Q107: Maute Clinic has two service departments, Administrative
Q150: Houpe Corporation produces and sells a single
Q232: Janeway Corporation uses a job-order costing system
Q232: Zanetti Corporation produces and sells a single
Q271: The following data pertains to activity and
Q318: Sandven Corporation uses the direct method to