• JKL Corporation has two production departments (Assembly and Packaging) and two service departments (Maintenance and IT). The following table shows the costs incurred in each department:

  Department	Maintenance ($)	IT ($)	Allocation to Production Departments ($)
  Maintenance	-	5,000	20,000
  IT	4,000	-	25,000
  Assembly	20,000	25,000	-
  Packaging	15,000	20,000	-

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