Bens Corporation has three service departments (Repairs, HR, and IT) and two production departments (M1 and MZ). The following usage data for each of the service departments for the previous period follow. Repairs Repairs HR IT RI 2 0% 0% 0% 10% 205 355 355 ex 103 20% 704 I1 The direct costs of the service departments in the previous period were $92,000 for Repairs, 511,600 for HR. and $207.000 for IT Required: Use the step method to allocate the service department costs to the production departments. Allocate HR costs first followed by IT and then Repairs. (Negative amounts should be indicated by a minus sign. Do not round Intermediate calculations. Round your answers to the nearest whole dollar amount.) Repair BER MI M2 Service department costs HR Socation IT station Reparation Total costat 015 5 0 $