5. A manufacturing company has two service and two production departments. Building Maintenance and Factory Office are the service departments. The production departments are Assembly and Machining. The following data have been estimated for next year's operations: Direct labor hours: Assembly Machining $80,000 40,000 Floor space occupied: Factory Office Assembly Machining 10% 40% 50% The direct charges identified with each of the departments are as follows: Factory office. .. Machining The building maintenance department services all departments of the company, and its costs are allocated using floor space occupied, while factory office costs are allocable to Assembly and Machining on the basis of direct labor hours. Distribute the service department costs, using the direct method