Departmental Cost Allocation Human Janitorial Sewing Packaging resources service Production Production service Employees 3 1 3 8 15 Square footage 2,000 100 20,000 10,000 Cost $125,000 $85,000 $1,000,000 $600,000 incurred Using the direct method, allocate the service department costs to production. The human resource costs are to be allocated based on employees, and the janitorial costs are to be allocated based on the square footage. Create a cost allocation analysis (20 points)