tion of Services Used b Cafeteria Machining Assembly Direct Costs Maintenance $145,000 78,000 49,000 34,000 Assembly Maintenance Cafeteria 0.3 0.1 0.5 0.1 0.2 0.8 Required Use the step method to allocate the service costs, using the following: a. The order of allocation starts with Maintenance. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) To Maintenance Cafeteria Machining Assembly From Service department costs Cafeteria Total Costs b. The allocations are made in the reverse order (starting with Cafeteria). (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) To Assembly Maintenance Machining Cafeteria From Service department costs Cafeteria Total Costs