Departmental Cost Allocation Human resources service Janitorial service Sewing Production Packaging Production Employees 3 3 9 15 Square footage 2,000 100 20,000 10,000 Cost incurred $125,000 $85,000 $1,000,000 $600,000 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)