Caro the proportion of service costs used by the various departments for the month of August folow Machining and Assembly, and two service departments, Maintenance and Cafeteria. Direct costs for each department and $105,000 81,000 47,000 43,000 ng 0.3 0.6 0.2 Use the step method to allocate the service costs, using the following a. The order of allocation starts with Maintenance. (Negative amounts should be indi cated by a minus sign. Do not round intermediate calculations.) Cafeteria 18,800 14.100 12167| $ 57,100 188001 s 14,100 b. The allocations are made in the reverse order (starting with Cafeteria), (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Machining