Pronghorn Company has two service departments (personnel and financial) that provide services for one another as well as for two production departments, assembly and finishing. Data for the month follow: Employees Payroll Personnel 6 $ 16,500 Financial 8 $15,100 Assembly 21 $32,400 Finishing 15 $29,000 Personnel department costs were $93,900, and financial department costs were $42,400. Pronghorn uses employees as the allocation base for personnel department costs and payroll costs for financial department costs Allocate support costs using the direct method. (Round percentages to 4 decimal places, e.g. 15.2574% and other answers to O decimal places, e.g. 125. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Support Departments Personnel Financial Operating Departments Assembly Finishing Total Allocation Bases Number of employees Allocation percent % % % % % Payroll costs $ $ $ $ Allocation percent % % % % % Costs Directly assigned costs s $ Personnel Financial Total Allocation Costs Allocate support costs using the step-down method, with personnel costs allocated first. (Round percentages to 4 decimal places, e.g. 15.2574% and other answers to 0 decimal places, e.g. 125. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Support Departments Personnel Financial Operating Departments Assembly Finishing Total Allocation Bases Number of employees Allocation percent % % % % % Payroll costs $ $ $ Allocation percent % % % % % Costs $ $ Directly assigned costs Step 1: Personnel department costs TITE Step 2: Financial department costs Total Allocation Costs $