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Educo Wood Services has two Service Departments Custodial Services and Maintenance and three Production Departments Cutting Milling and Assembly Educe allocates the cost of Custodial Services on the basis of square metres and Maintenance on the basis of labour hours, Budgeted operating data for the year just completed follow Service Departments Custodial Maintenance Services $18,000 $8.000 Production Departments Cutting Milling Assembly $80,000 550.000 590.000 Budgeted costs before allocation Square metres 1.000 10.000 5.000 13 000 22.000 8.000 Labour-hours 4.000 8.000 Required a) Complete the schedule to allocate Service Department costs to the Production Departments by the direct method, rounding all dollar amounts to the nearest whole dollar and do not enter Sor comma symbols Service Departments Production Departments Services Custodial Maintenance Cutting Milling Assembly Budgeted costs $18,000 $8,000 580.000 550.000 $90,000 before allocation Allocation of (18.000) Custodial Services: Cutting Milling 22,000/40,000 $18,000 Assembly 113.000140,000 x $18.000 18.000) Allocation of Maintenance: Cutting Milling Assembly 5-0 S-0 Costs after allocation b) Complete the following schedule to allocate Service Department costs to the Production Departments by the step down method, allocating Custodia Services first, and rounding amounts to the nearest whole dollar Service Departments Custodial Maintenance Production Departments Cutting Milling 580.000 550,000 Services Budgeted costs before allocation Assembly $18.000 58,000 $90,000 (18.000 Allocation of Custodial Services: Maintenance Cutting Miling Assembly Allocation of Maintenance Cutting 1,000/20,000 x $11.600 Milling 8.000/20.000 511 500 Assembly 3.000/20.000 $11.600 50 Costs after allocation