Fact pattern: Gemini Inc., has two service departments (the Systems Department and the Facilities Department) that provide support to the company’s three production departments (Machining Department, Assembly Department, and Finishing Department).

Fact pattern: Gemini Inc., has two service departments (the Systems Department and the Facilities Department) that provide support to the company’s three production departments (Machining Department, Assembly Department, and Finishing Department). The overhead costs of the Systems Department are allocated to other departments on the basis of computer usage hours. The overhead costs of the Facilities Department are allocated based on square feet occupied (in thousands). Other information pertaining to Logo is as follows:

		Computer	Square Feet
Department	Overhead	Usage Hours	Occupied
Systems	$ 175,000	108	540
Facilities	35,000	324	324
Machining	350,000	1,296	1,080
Assembly	481,250	648	1,620
Finishing	542,500	972	2,700
Total		3,348	6,264


Logo employs the direct method of allocating service department costs. The overhead of the Systems Department would be allocated by dividing the overhead amount by

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