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, 2020 are as follows: Department Personnel Cafeteria Machining Assembly Proportion of Services Used by: Direct costs Personnel Cafeteria Machining Assembly $30,000 0.40 0.300 .30 $50,000 0.20 0.50 0.30 $80,000 $70,000 Required: Compute the allocation of service department costs to producing departments for July 2020 using the direct method