II. Use the Direct Method to allocate Service Department Costs to the Operating Departments based on number (percentage) of employees. = Painting Dept 40 employees Welding Dept = 110 employees Service Dept. Service Service Operating Operating Maintenance Dept. Dept. Dept. Dept. Cafeteria Custodial Painting Welding Dept costs $390,000 $240,000 $175,000 $650,000 $990,000 before allocation Maintenance Cafeteria Custodial Total after allocation