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Dean Corporation has two service departments, Power and Maintenance, and two production departments, Painting and Polishing. The following data have been estimated for next year's operations:
Department: Direct Charges Kilowatt Hours Used Square Footage Power $450,000 20,000 10,000 Maintenance 120,000 50,000 5,000 Painting 235,000 100,000 30,000 Polishing 265,000 150,000 20,000
Distribute the service department costs using the direct distribution method. Prepare journal entries.
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