Direct Allocation of Service Department Costs ASU Tool has three service departments that support two production departments. Use the direct method to allocate service department costs to production departments based on the number of employees, and complete the table. Service Departments Production Department Receiving Repair Tool Assembly Bolting Department cost $ 25,000 $ 33,000 $ 10,000 $ 15,000 $ 20,000 Receiving allocation Repair allocation Tool Aallocation Total cost after allocation Number of employees 2 N 1 25 12