Caro Manufacturing has two production departments, Machining and Assembly, and two service departments, Maintenance and Cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of August follow: Proportion of Services Used by Direct Costs MaintenanceCafeteria Machining Assembly Machining Assembly Maintenance Cafeteria $99,000 64400 40,000 32,000 0.2 0.5 0.1 0.3 0.1 0.8