Wilson Manufacturing has two producing departments, machining and assembly, and two service departments, personnel and custodial. The company's budget for April 20X1 is as follows: (Click the icon to view the budget figures.) Requirements 1. Allocate personnel and custodial costs to the producing departments using the direct method. 2. Allocate personnel and custodial costs to the producing departments using the step-down method. Allocate personnel costs first. Wilson allocates personnel costs on the basis of number of employees and custodial costs on the basis of square feet. Requirement 1. Allocate personnel and custodial costs to the producing departments using the direct method. (Do not round until your final answer. Round your final answer to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. For amounts with a $0 balance, make sure to enter "0" in the appropriate cell.) Personnel Custodial Assembly Machining 730,000 Data Table Direct department costs before allocation 41,000 88,000 880,000 Personnel Custodial Service Departments Production Departments Total costs after allocation Personnel Custodial Machining Assembly Direct department costs $ 41,000 $ 88,000 $ 730,000 $ 880,000 inus Requirement 2. Allocate personnel and custodial costs to the producing departments using the step-down method. Allocate personnel costs first sign when decreasing departments by allocating costs. For amounts with a $0 balance, make sure to enter "0" in the appropriate cell.) Square feet 2,800 1,900 10,500 25,900 Personnel Custodial Machining Assembly Number of employees 23 35 260 320 Direct department costs before allocation Personnel Print Done Custodial Total costs after allocation Enter any number in the edit fields, then continue to the next