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 M2 Repairs 35% HR ex IT B 20 Mi 40 tex 35% HR IT 10% e%% 1ex 2006 78% The direct costs of the service departments in the previous perlod were $96.000 for Repairs $115,600 for HR. and $216.000 for IT. Required: Use the direct method to allocate the service department costs to the production departments. (Negative amounts should be Indicated by a minus sign. Do not round intermediate calculations.) Repairs HR IT M1 M2 Service department costs Repairs allocation HR allocation IT allocation Total costs allocated