• JKL Company has two service departments, IT and HR, and two production departments, Assembly and Packaging. The following table shows the costs incurred in each department:

  Department	IT ($)	HR ($)	Allocation to Production Departments ($)
  IT	-	10,000	20,000
  HR	12,000	-	25,000
  Assembly	20,000	30,000	-
  Packaging	15,000	20,000	-

  Allocate the service department costs to the production departments using the direct method.