Exercise 8.28 (Part Level Submission) Cullumber Company has two service departments (personnel and financial) that provide services for one another as well as for two production departments, assembly and finishing. Data for the month follow: Personnel Employees Payroll 6 Financial 8 Assembly Finishing 21 16 $16,000 $13,400 $29,500 $27,300 Personnel department costs were $80,700, and financial department costs were $40,500. Cullumber uses employees as the allocation base for personnel department costs and payroll costs for financial department costs (a) Allocate support costs using the direct method. (Round percentages to 4 decimal places, e.g. 15.2574% and other answers to 0 decimal places, e.g. 125. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Allocation Bases Number of employees Allocation percent Payroll costs Allocation percent Costs Directly assigned costs Support Departments Personnel % $ % $ Financial % $ % $ Operating Departments Assembly Finishing % $ % % $ % $ $ $ $ Total % %