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 Cafeteria Machining Maintenance Assembly Department Machining Assembly Maintenance Cafeteria Direct Costs $95,000 68,400 42,400 34,000 0.2 0.6 0.1 0.2 0.1 0.8 References Section Break Exercise 11-26 & 11-27 (LO 11-2) value: 1.06 points Required information Exercise 11-26 Cost Allocation: Direct Method (LO 11-2) Required: Compute the allocation of service department costs to producing departments using the direct method. (Do not round intermediate calculations.) Total Costs Machining Assembly Assume that both Machining and Assembly work on just two jobs during the month of August: CM-22 and CM-23. Costs are allocated to jobs based on machine-hours in Machining and labor-hours in Assembly. The number of labor- and machine-hours worked in each department are as follows: Job CM-22: Machine-hours Labor-hours Machine-hours Labor-hours Machining 280 60 20 30 Assembly 50 40 20 310 Job CM-23: Required: How much of the service department costs allocated to Machining and Assembly in the direct method should be allocated to Job CM-22? How much should be allocated to Job CM-23? (Round "Department rate" to 2 decimal places.) Job CM-22 Job CM-23 Machining Assembly