Ayayai Computer Concepts has three operational units and two support units. Information on the departments is as follows:
Operating Unit
Consulting $
Software $
Training $
Support Departments
Costs
Hours Used
Sq Feet
Facilities
$24,000
400
Information Systems
73,000
99,000
Operating Unit
Consulting
88,000
600
Software
66,000
300
Training
110,000
3,000
Dean Moore, in the accounting department, has been asked to determine the total cost of each operating unit. The information systems department allocates costs based on the hours used. At the same time, facilities allocate costs based on the square footage. The company currently uses the reciprocal method to allocate support department costs. (Do not round the intermediate calculations. Round answers to 0 decimal places, e.g. 5,275.)
Consulting $
Software $
Training $