Question 2 Martinez Manufacturing produces wooden outdoor furniture. Martinez uses the direct method to allocate service department costs to the production departments. There are two service departments: administration and custodial services, and two production departments: cutting and assembly. Administration costs are allocated based on labour hours, and custodial services costs are allocated based on space occupied. Production Departments Administration Custodial Services Cutting Assembly Direct costs $160,000 $98,300 $324,000 $744,300 Labour hours 11,800 9,400 30,000 50,000 Space occupied (m2) 4,800 4,800 19,000 31,000 # units produced 51,600 84,300 Using the direct method allocate the administration costs to the production departments. (Round intermediate calculations to 6 decimal places, e.g. 1.246873 and final answers to 0 decimal places, e.g. 125.) Production Departments Cutting Assembly Allocation of administration cost $ LINK TO TEXT Using the direct method allocate the custodial services costs to the production departments. (Round intermediate calculations to 6 decimal places, e.g. 1.246873 and final answers to 0 decimal places, e.g. 125.) Production Departments Cutting Assembly Allocation of custodial services costs $ LINK TO TEXT Calculate the total costs (direct plus allocated) for each production department. (Round intermediate calculations to 6 decimal places, e.g. 1.246873 and final answers to 0 decimal places, e.g. 125.) Production Departments Cutting Assembly Total costs Calculate a cost per unit produced for cutting and assembly. (Round answers to 2 decimal places, e.g. 15.25.) Production Departments Cutting Assembly Cost per unit $