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 (a) 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).) Support Departments Personnel Financial Allocation Bases Number of employees Allocation percent % % Payroll costs ta $ ta Allocation percent % % Costs Directly assigned costs $ ta $ ta Personnel Financial Total Allocation Costs ta $ $ ta