Information Necessary to Solve:

Caro Manufacturing has two production departments, Machining and Assembly, and two service departments, Maintenance and Cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of August follow:

		Proportion of Services Used By:	Proportion of Services Used By:	Proportion of Services Used By:	Proportion of Services Used By:
Department	Direct Costs	Maintenance	Cafeteria	Machining	Assembly
Machining	113,000	---	---	---	---
Assembly	76,400	---	---	---	---
Maintenance	47,200	---	0.2	0.5	0.3
Cafeteria	38,000	0.8	---	0.1	0.1

Assume that both Machining and Assembly work on just two jobs during the month of August: CM-22 and CM-23. Costs are allocated to jobs based on machine-hours in Machining and labor-hours in Assembly. The number of labor- and machine-hours worked in each department are as follows:

		Machining	Assembly
Job CM-22:	Machine Hours	120	40
	Labor Hours	40	50
Job CM-23:	Machine Hours	30	30
	Labor Hours	30	100

Required Answer: How much of the service department costs allocated to Machining and Assembly in the direct method should be allocated to Job CM-22? How much should be allocated to Job CM-23? (Round "Department rate" to 2 decimal places.) Please show me what the step-by-step process of calculating each answer is because I have to use this with different numbers after I get help with this one that I am stuck on.

	Job CM-22:	Job CM-23
Machining	?	?
Assembly	?	?