The direct method is used by Hoeffner Publishing, Inc., to allocate service department costs to operating departments. The company has two service departments, Information Technology and Personnel, and two operating departments, Prepress and Printing. 
Information Technology Department costs are allocated on the basis of computer workstations and Personnel Department costs are allocated on the basis of employees. The total Prepress Department cost after service department allocations is closest to:
Definitions:
Psychoanalysis
A therapeutic approach developed by Freud, focusing on uncovering unconscious motives and conflicts to treat psychological disorders.
Insight Therapies
Psychological treatments that focus on increasing patients' understanding of themselves and their issues.
Behaviour Therapies
A broad range of techniques used to change maladaptive patterns of behavior through the application of learning principles.
Biomedical Therapies
Treatments for mental health disorders that involve physiological interventions, such as medication, to correct or alleviate symptoms.
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