$1-)$ Chief Cleanin Inc. Provides cleaning services for a variety of clients. The company has two producing divisions. Residential and commercial, and two service$-$departments. Personnel and Administrative. The company has decided to allocate all service$-$department costs to the producing departments. Personnel on the basis of number of employees and Administrative on the basis of direct department costs. The budget for $2018$ shows the following:

table

assume the company uses mathmetical method. Allocate the service department cost