Vaughn Company has two service departments (personnel and financial) that provide services for one another as well as for two production departments, assembly and finishing. Data for the month follow: Personnel Financial Assembly Finishing Employees 5 8 18 14 Payroll $14,600 $15,000 $30,100 $28,500 Personnel department costs were $81,800, and financial department costs were $39,000. Vaughn uses employees as the allocation base for personnel department costs and payroll costs for financial department costs Allocate support costs using the direct method. (Round percentages to 4 decimal places, e.g. 15.2574% and other answers to O decimal places, e.g. 125. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Allocation Bases Personnel Support Departments Number of employees Allocation percent Payroll costs Allocation percent Costs Directly assigned costs Personnel Financial +A Total Allocation Costs $ +A % % do Financial +A +A $ $ +A % do % do Assembly Operating Departments +A $ Finishing Total % do +A de % +A +A % do +A GA % % % +A +A