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 Department Machining Assembly Maintenance Cafeteria Direct Costs Maintenance Cafeteria Machhirnismbly $99,000 64,400 40,000 32,000 0.5 0.1 0.2 0.3 0.1 0.8