2 The district judge for Linn County would like to estimate the costs of trying civil cases versus criminal cases. Most costs can be directly traced to one type of case or the other. However, the costs of operating the court clerk\'s office, the central records office and the court recorder pool are more problematic. A recent study revealed the following costs and percentages of time that each department spent servicing one another relative to actual court cases Court Clerk Central Records Recorder Pool Civil Criminal Ca Costs ses Cases $50,000 [ Clerk] 20,000 [Records].3 30,000 [ Pool] 2 4 A. Allocate the service[support] department costs to the two types of cases using the direct method. Show all your work. Solution A) Allocate Service Cost Using direct method First we have to calculate the factors to apportion service department overheads: We then multiply the service department overhead by the above factors to obtain the amount of overhead to be allocated to each production department. .