Rooney Company has two service departments, Maintenance and Human Resources, and two production departments, Assembly and Finishing. Rooney allocates Maintenance costs based on square footage of floor space. Human Resources cost is allocated by number of employees. The following table provides information about the four departments: Departmental Square footage Employees 14 Department cost 80,000 8,000 42,000 215,000 62,000 45,000 38,000 Maintenance Human Resources 3,000 Assembly 42 Finishing Use the direct method to allocate the service department costs and answer the following questions: 1. How much cost will be allocated from the Maintenance Department to the Human Resources Department? 2. How much cost will be allocated from the Maintenance Department to the Assembly Department? 3. How much cost will be allocated from the Maintenance Department to the Finishing Department? 4. How much cost will be allocated from the Human Resources Department to the Assembly Department? 5. How much cost will be allocated from the Human Resources Department to the Finishing Department? 4