San Marino Company has two production departments, assembly and finishing, and two service departments, machine setup and inspection. Machine setup costs are allocated on the basis of number of setups, whereas inspection costs are allocated on the basis of number of direct labor hours. Selected information on the four departments follows: (Click the icon to view the information.) Requirements (a) Using the direct method, determine the amount of machine setup costs allocated to the two production departments. (b) Using the direct method, determine the amount of inspection costs allocated to the two production departments. Requirements (a) and (b) Using the direct method, determine the amount of machine setup and inspection costs allocated to the two production departments. (Round ratio calculations to two decimal places, XX, and your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Complete all answer boxes.) Production departments Service departments Machine setup Inspection Assembly Finishing Direct Method Costs Allocation of machine setup costs Allocation of inspection costs Closing balance Data table - Item Direct Costs Number of Setups Direct Labor Hours Machine setup $ 32,000 0 0 Inspection 17,000 0 0 Assembly 26,000 200 200 Finishing 16,000 300 600