RK 4 Seved Help S Bens Corporation has three service departments (Repairs, HR, and IT) and two production departments (M1 and MZ). The following usage data for each of the service departments for the previous period follow. Repair HR ON Repairs HR IT IT 09 200 M 400 351 205 M2 609 350 705 100 00 105 The direct costs of the service departments in the previous period were $20,000 for Repairs, $39,600 for HR and $45.000 for IT Required: Use the direct method to allocate the service department costs to the production departments. (Negative amounts should be indicated by a minus sign. Do not round Intermediate calculations.) M1 M 0$ 79.584 Service department costs Repairs allocation HR allocation IT allocation Total costs allocated Repair $ 20,000 $ (23,960) 3.960 0 5 0 $ HR 39,600 $ 0 (39,600) 0 0 $ 45,000 $ 0 7.920 (52,920) 0 $ 13,860 11,760 35.2045 14,376 13.860 41,160 69,396