The following is a partially completed lower section of a departmental expense allocation spreadsheet for Stoneham. It reports the total amounts of direct and indirect expenses for the four departments. Purchasing department expenses are allocated to the operating departments on the basis of purchase orders. Maintenance department expenses are allocated based on square footage. Compute the amount of Maintenance department expense to be allocated to Fabrication. 
Definitions:
Legal Counsel
Legal advice provided by lawyers to individuals, organizations, or corporations on legal matters.
Ancillary Services
Secondary services that support or complement the primary services of an organization or system.
Product Mix
The total range of products or services offered by a company, encompassing various product lines, categories, and individual items.
Different Product Lines
A variety of product categories or groups offered by a single company, each catering to distinct customer needs or market segments.
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