Please find the answers for yellow boxes ?

San Marino Company has two production departments, assembly and finishing, and two service departments, machine setup and inspection. Machine setup costs are allocated on the basis of number of setups, whereas inspection costs are allocated on the basis of number of direct labor hours. Selected information on the four departments follows E (Click the icon to view the information ) Requirements (a) Using the direct method, determine the amount of machine setup costs allocated to the two production departments (b) Using the direct method, determine the amount of inspection costs allocated to the two production departments. Requirements (a) and (b) Using the direct method, determine the amount of machine setup and inspection costs allocated to the two production departments (Roun answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Complete all answer boxes.) Data Table Service departments Direct Method Machine setup Inspection Assembly Finishing 35,000 17,000 S 24,000 $ 25,000 Costs Item Direct Costs Number of Setups Direct Labor Hours 7,000 28,000 Allocation of machine setup costs Machine setup S 35,000 4,250 12,750 Allocation of inspection costs Inspection 17,000 S 56,250 $44,750 Closing balance 100 Assembly 24,000 800 Finishing 25,000 200 300