Answer:
Bens Corporation
Allocation of Service Departments' Direct Costs:
                                Repairs        HR           IT          M1         M2           Total    
Direct costs          $36,000  $55,600  $81,000                              $172,600
Step allocation:
HR direct costs        5,560   -55,600      11,120    19,460    19,460              0
IT costs                            0              0   -92,120    20,471     71,649              0
Repairs costs        -41,560              0             0    16,624    24,936              0
Total costs allocated      0              0             0 $56,555 $116,045 $172,600
Explanation:
a) Data and Calculations:
Usage data:
                       Repairs     HR       IT     M1      M2
Repairs                            0%     0%   40%   60%
HR                     10%       __     20%   35%   35%
IT                        0%       10%    __     20%   70%
HR Costs = $55,600:
Repairs = $5,560 ($55,600 * 10%)
IT = $11,120 ($55,600 * 20%)
M1 = $19,460 ($55,600 * 35%)
M2 = $19,460 ($55,600 * 35%)
IT costs = $92,120:
Repairs = $0 ($92,120 * 0%)
M1 = $20,471 ($92,120 * 20/90)
m2 = $71,649 ($92,120 * 70/90)
Repair costs = $41,560:
M1 = $16,624 ($41,560 * 40%)
M2 = $24,936 ($41,560 * 60%)