Using the direct method, allocate the overheads from the 2 service departments to the production departments by filling in the blank spaces provided. Where the answer is Nil, please include the number "0" Where you have a negative answer, please use the negative sign "-", Production Depts Service Depts Machine Shop A Machine Shop B Maintenance Cost totals 100 000 200 000 Canteen 30 000 90 000 Canteen [A] [B] [C] Maintenance [E] [F] [G] Total [D] [H] [1] 0] [K] [L] Machine Shop B Maintenance Service Depts Canteen 200 000 100 000 30 000 50 000 90 000 200 200 20 Cost totals Number of hours worked by Maintenance people Number of people in each dept Production Depts Machine Shop A 100 000 50 000 200