Memorlal Services, Incorporated (MSI) has three service departments (IT, AccountIng, and HR) and two productlon departments (West and East). The usage data for each of the service departments for the previous perlod follow: The direct costs of the service departments in the previous perlod were $89,000 for IT, $108,000 for AccountIng. and $135,000 for HR. Requlred: Use the direct method to allocate the service department costs to the production departments. Note: Amounts to be deducted should be Indlcated by a minus sign. Do not round Intermedlate calculations