L&D Partners provides consulting services for a variety of clients. The company has two producing divisions, one for retail companies and one for industrial companies and two service departments, personnel and administrative. Until now the company has not allocated service department costs. However, L&D has decided to allocate these costs to the producing departments using an activity-based allocation system (Click the icon to view information about L&D's activities.) Data for the activities follow: EE Click the icon to view the activity data.) Read the requirements Requirement 1. Determine the costs allocated to the retail and industrial divisions using the direct method. (Abbreviations used: Admin.administrative, Act.-activity. Do not round until your final answer, then round 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.) Retail Division Industrial Division Personnel Admin. Act.1 Act. 2 Total Act. 3 Act. Act. 5 Total Direct costs Personnel Administrative Total costs after