Required Information [The following information applies to the questions displayed below] Caro Manufacturing has two production departments, Machining and Assembly, and two service departments, Maintenance and Cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of August follow: Proportion of Services Used by Direct Department Costs Maintenance Cafetenda Machining Assembly Machining $97,098 Assembly 72,400 Maintenance 44,800 8.2 0.5 0.3 Cafeteria 36,000 0.8 0.1 0.1 Assume that both Machining and Assembly work on just two jobs during the month of August. CM-22 and CM-23 Costs are allocated to jobs based on machine-hours in Machining and labor-hours in Assembly The number of labor and machine-hours worked in each department are as follows Machining Assembly Job CM-22: Machine-hours 360 Labor-hours 1960 Machine-hours Labor-hours Job CM-23 60 40 3e 340 20 30 Required: How much of the service department costs allocated to Machining and Assembly in the direct method should be allocated to Job CM-22? How much should be allocated to Job CM-23? (Round "Department rate" to 2 decimal places and final answers to the nearest whole dollar.) Job CM-22 Job CM-23 Machining Assembly University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing) Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each The following data appear in the company records for the current period Maintenance Personnel 1,300 Machine hours Labor-hours Department direct costs Printing Developing 1,300 3,900 3,100 $15, 200 $11,600 900 $3,600 980 $13,600 Required: Use the direct method to allocate these service department costs to the operating departments. (Negative amounts should be Indicated by a minus sign. Do not round Intermediate calculations.) Maintenance Personnel Printing Developing Service department costs Maintenance allocation Personnel allocation Total costs allocated