Wiggum Manufacturing Corporation has two service departments, Custodial Services and Maintenance, and three production departments, Cutting, Milling, and Assembly. The company allocates the cost of Custodial Services on the basis of square footage and Maintenance on the basis of labor-hours. No distinction is made between variable and fixed costs. Budgeted operating data for the year just completed follow: Service Departments Production Departments Custodial Services Maintenance Cutting Milling Assembly Budgeted costs before allocation $52,000 $60,000 $238,000 $193,000 $128,000 Square feet 20,000 38,000 8,000 44,000 28,000 Labor-hours 5,000 10,000 15,000 Required: Prepare a schedule to allocate service department costs to the production departments by the direct method. (14 points)