Educo Wood Services has two Service Departments-Custodial Services and Maintenance and three Production Departments-Cutting, Milling, and Assembly. Educo 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 Production Departments Cutting Milling Assembly Service Departments Custodial Maintenance Services $18,000 88.000 $80,000 $50,000 $90,000 Budgeted costs before allocation 1,000 10,000 5,000 22.000 13,000 Square metres Labour-hours 4,000 8,000 8,000 Required a) Complete the schedule to allocate Service Department costs to the Production Departments by the direct method, rounding all dollar amounts to the nearest whole dollar and do not enter $ or comma symbols Service Departments Production Departments Services Custodial Maintenance Cutting Milling Assembly Budgeted costs $18,000 $8,000 $80,000 $50,000 $90,000 before allocation Allocation of (18,000) Custodial Services: Cutting Milling 22,000/40,000 $18,000 Assembly 13,000/40,000 $18,000 (8,000) Allocation of Maintenance Cutting Milling Assembly $-0 8-0- Costs after allocation b) Complete the following schedule to allocate Service Department costs to the Production Departments by the step-down method, allocating Custodial Services first, and rounding all amounts to the nearest whole dollar. Service Departments Production Departments Services Custodial Maintenance Cutting Milling Assembly Budgeted costs $18,000 $8,000 $80,000 $50,000 $90,000 before allocation Allocation of (18,000) Custodial (8,000) Allocation of Maintenance: Cutting Milling Assembly $-0 3-0 Costs after allocation b) Complete the following schedule to allocate Service Department costs to the Production Departments by the step-down method, allocating Custodial Services first, and rounding all amounts to the nearest whole dollar Services Service Departments Custodial Maintenance $18,000 $8,000 Production Departments Cutting Milling $80,000 $50,000 Assembly $90,000 Budgeted costs before allocation Allocation of Custodial Services (18,000) Maintenance Cutting Milling Assembly Allocation of Maintenance: Cutting 4,000/20,000 $11,600 Milling 8,000/20,000 $11,600 Assembly 8,000/20,000 $11,600 1-0 3-0- Costs after allocation $