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Conolly Manufacturing has two producing departments, machining and assembly, and two service departments, personnel and custodial. The company's budget for April 20X1 is as follows: (Click the icon to view the budget figures.) Conolly allocates personnel costs on the basis of number of employees and custodial costs on the basis of square feet. Requirements 1. Allocate personnel and custodial costs to the producing departments using the direct method. 2. Allocate personnel and custodial costs to the producing departments using the step-down method. Allocate personnel costs first. Requirement 1. Allocate personnel and custodial costs to the producing departments using the direct method. (Do not round until your final answer. Round your final answer to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. For amounts with a $0 balance, make sure to enter "0" in the appropriate cell.) Personnel Custodial Machining Assembly Direct department costs before allocation Personnel Data Table Custodial Total costs after allocation Service Departments Production Departments Personnel Custodial Machining Assembly $ 32,000 $ 68,000 $ 720,000 $ 820,000 2,300 1,400 10,400 25,200 Direct department costs Square feet Number of employees 18 37 270 260 Print Done