Woodstock Binding has two service departments, IT $($Information Technology$)$ and HR $($Human Resources$),$ and two operating

departments, Publishing and Binding. Management has decided to allocate IT costs on the basis of IT Tickets $($issued with each IT

request$)$ in each department and HR costs on the basis of employees in each department.

The following data appear in the company records for the current period:

Required:

Use the direct method to allocate these service department costs to the operating departments.

Note: Amounts to be deducted should be indicated by a minus sign. Do not round intermediate calculations. Round "Publishing"

and "Binding" answers to $2$ decimal places.