ion applies to the questions displayed below. Cero Manufacturing has two production departments, Machining and Assembly, and two service departments, Maintenance and Cafeteria. The costs used by the various departments for the month of August are as follows:
Machining Assembly Maintenance Cafeteria
$89,000 $56,400 $35,200 $28,000
Calculate the allocation of service department costs to producing departments using the direct method. (Do not round intermediate calculations.)