Tompkins 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.) Tompkins 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. Data table