Art ash corporation has production departments, assembly and machining, and two service departments, personnel and cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of July, 2022 are as follows: Proportion of services used by: Department. Direct costs. Personnel. Cafeteria. Machining Assembly Personnel. $ 30,000. 0.40. 0.30. 0.30 Cafetera. $ 50,000. 0.20. 0.50. 0.30 Machining. $ 80,000. Assembly. $ 70,000 Compute the allocation of service department costs to producing departments for July 2022 using the direct method