Bridgeport Manufacturing produces wooden outdoor furniture. Bridgeport uses the direct method to allocate service department costs to the production departments. There are two service departments: administration and custodial services, and two production departments: cutting and assembly. Administration costs are allocated based on labour hours, and custodial services costs are allocated based on space occupied. Production Departments Administration Custodial Services Cutting Assembly Direct costs $ 158,000 $107,400 $312,200 $778,100 Labour hours 11,800 9,700 30,000 50,000 Space occupied (m2) 4,900 4,900 22,000 28,000 #units produced 54,500 90,500 Using the direct method allocate the custodial services costs to the production departments.(Round intermediate calculations to 6 decimal places, e.g. 1.246873 and final answers to O decimal places, e.g. 125.) Production Departments Cutting Assembly Allocation of custodial services costs Calculate a cost per unit produced for cutting and assembly. (Round answers to 2 decimal places, e.g. 15.25.) Production Departments Cutting Assembly X Cost per unit Calculate the total costs (direct plus allocated) for each production department. (Round intermediate calculations to 6 decimal places, e.g. 1.246873 and final answers to 0 decimal places, e.g. 125.) Production Departments Cutting Assembly Total costs $