Thompson Manufacturing has two producing departments, machining and assembly, and two service departments, personnel and custodial. The company's budget for April 20x1 is as follows: (Click the icon to view the budget figures.) Thompson allocates personnel costs on the basis of number of employees and custodial costs on the basis of square feet Requirements 1. Allocate personnel and custodial costs to the producing departments using the direct method. 2. Allocate personnel and custodial costs to the producing departments using the step-down method. Allocate personnel costs first. Requirement 1. Allocate personnel and custodial costs to the producing departments using the direct method. (Do not round until your final answer. Round your final answer to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. For amounts with a $0 balance, make sure to enter "0" in the appropriate cell.) Personnel Custodial Machining Assembly Direct department costs before allocation Personnel Custodial Total costs after allocation i Data Table Direct department costs Square feet Number of employees Service Departments Production Departments Personnel Custodial Machining Assembly $ 36,000 $ 75,000 $ 640,000 $ 880,000 2,000 1,100 10,800 25.400 20 31 210 280 Print Done