please show transactions clearly

ABC Company has two service departments, the Maintenance Department, the IT Department and the HR Department. It has also two production departments, the Cutting department and the mixing Department. The usage of the three service departments output for the year is as follows:

	Provider of Service
User of Service	Maintenance	IT	HR
Maintenance	-	10 %	15 %
IT	-	-	-
HR	-	5 %	-
Cutting	45 %	45%	30 %
Mixing	55 %	40	55 %

The budgeted costs in the three service departments for the year as follows:

Maintenance: $ 40,000

IT: $ 100,000

HR: $ 50,000

Use step-down method