D G H Cost Allocation 13 marks Delta Manufacturing Company has two Service Departments-Custodial Services and Maintenance and three Production Departments-Cutting, Milling, and Assembly Delta allocates the cost of Custodial Services on the basis of square metres and Maintenance on the basis of labour hours Budgeted operating data for the year just completed follow Service Departments Production Departments Custodial Maintenance Services Cutting Milling Assembly Budgeted costs before allocation $ 18,000 $ 8,000 $ 80 000 $ 50,000 $90,000 Square metres 1,000 10,000 5,000 22,000 13,000 Labour-hours 4,000 8,000 8,000 Required: 1. Complete the schedule below to allocate Service Department costs to the Production Departments by the direct method, rounding all dollar amounts to the nearest whole dollar Service Departments Custodial Maintenance Services Production Departments Cutting Milling Assembly Budgeted costs before allocation Allocation of Custodial Services: Allocation of Maintenance: Costs after allocation