Wimbledon Corporation has two production Departments: Assembly and Machining and two service departments: Personnel and Cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of July, 2016 are as follows:

				Proportion of Services Used by:
Department		Direct costs			Personnel		Cafeteria		Machining		Assembly
Personnel		$	30,000				0.40		0.30		0.30
Cafeteria		$	50,000		0.20				0.50		0.30
Machining		$	80,000
Assembly		$	70,000

Required: Compute the allocation of service department costs to producing departments for July, 2016 using the direct-method.