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Tampa Instrument Company manufactures gauges for construction machinery. The company has two production departments: Machining and Assembly. There are three service departments: Maintenance, Human Resources (HR), and Computer Aided Design (CAD). The usage of these service departments' output during the year just completed is as follows: Provision of Service Output (in hours of service) Provider of Service User of Service HR Maintenance CAD HR Maintenance 500 CAD 500 500 Machining 4,000 3,500 4,500 Assembly 5,000 4,000 1,500 Total 10,000 8,000 6,000 The budgeted costs in Tampa Instrument Company's service departments during the year are as follows: Variable Fixed Total HR $ 50,000 200,000 $250,000 Maintenance $ 80,000 150,000 $230,000 CAD $ 50,000 300,000 $350,000 Required: 1. Use the direct method to allocate Tampa Instrument Company's service department costs to its production departments. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount.) Required: 1. Use the direct method to allocate Tampa Instrument Company's service department costs to its production departments. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount.) Production Departments Machining Assembly Provider of Service HR Maintenance CAD Total