A factory often sends out its personnel of all levels to vocational courses in order to have a more educated workforce. This factory conducts its operations in a rented building complex containing three (main) production departments and two service departments. Production departments are; "Machining", "Assembly", and "Finishing" and service departments are; "Personnel Transport" and "Power Plant". December 2019 costs of this factory and some allocation bases which can be used in allocating these costs among departments are given below: Cost Centers PRODUCTION DEPARTMENTS SERVICE DEPARTMENTS Costs Machining Assembly Finishing Pers. Transport Power Plant TOTAL Direct Materials 1,000,000 500,000 100,000 1,600,000 Direct Labor 800.000 720,000 400,000 1,920,000 Indirect Materials 300,000 200,000 130,000 210,000 350.000 1,190,000 Indirect Labor 200,000 100,000 100.000 60,000 400,000 860,000 Course Fees 205,000 Rent of Factory Building 60,000 MachineNehicle Deprec 31,000 55,000 23,000 39,000 17.000 165,000 205 ALLOCATION BASES: Number of Personnel 140 30 20 5 10 Area Covered (m) 300 500 900 200 100 2.000 Electricity Usage (Kwh.) 150 200 100 50 100 600 a. Allocate costs and show the results on a cost allocation sheet. (Use direct allocation method in the second allocation) b. Show journal entries to apply costs to production