Using the direct method, Harrison Manufacturing Company allocates the Maintenance Department costs based on the square footage service, and xr the allocates the Human Resources Department costs based on the number of employees served in the Cutting and Assembly departments It has the following information about its two service departments and two production departments, Cutting and Assembly Square Feet Number of Employees Manance Department 500 30 Calvaria Department 1,500 TO Cutting Departme 100 A Assembly Departme .700 12 What is the perceritage (proportional) usage of the Human Resources Department by the Assembly Department Ca. 10% Ob.15% Oc 85% 86.7%