Memorial Services, Incorporated $($MSI$)$ has three service departments $($IT$,$ Accounting, and HR$)$ and two production departments $($West

and East$).$ The usage data for each of the service departments for the previous period follow:

The direct costs of the service departments in the previous period were $$89,250$ for IT$,$ $$109,000$ for Accounting, and $$137,500$ for HR$.$

Required:

Use the direct method to allocate the service department costs to the production departments.

Note: Amounts to be deducted should be indicated by a minus sign. Do not round intermediate calculations.