Wilcox Industrial has two support departments, the Information Systems Department and the
Personnel Department, and two manufacturing departments, the Machining Department and the Assembly
Department. The support departments service each other as well as the two production departments. Company studies have shown that the Personnel Department provides support to a greater number of
departments than the Information Systems Department.

If Wilcox uses the direct method of departmental allocation, which one of the following cost
allocations would occur? Some of the costs of the