Departmental Cost Allocation H/R svc Janitor svc Sewing Packaging Employees 3 3 15 Square footage 2,000 100 20,000 10,000 Cost incurred $125,000 $85,000 $1,000,000 $600,000 Using the direct method, allocate the service department costs to production. Please select a variable for employees in the sewing department between 6 and 13. The human resource costs are to be allocated based on employees, and the janitorial costs are to be allocated based on the square footage. Create a cost allocation analysis (20 points). You may use electronic spreadsheets for calculation purposes, but please upload a pdf of your handwritten work