Caro Manufacturing has two production departments, Machining andAssembly, and two service departments, Maintenance and Cafeteria.Direct costs for each department and the proportion of servicecosts used by the various departments for the month of Augustfollow:

		Proportion of Services Used By
Department	Direct Costs	Maintenance	Cafeteria	Machining	Assembly
Machining	101,000.00
Assembly	68,400.00
Maintenance	42,400.00	0	0.2	0.6	0.2
Cafeteria	34,000.00	0.6	0	0.2	0.2

1)

Compute the allocation of service department costs to producingdepartments using the direct method. (Do not roundintermediate calculations.)

Machining

Assembly

2) Assume that both Machining and Assembly work on just two jobsduring the month of August: CM-22 and CM-23. Costs are allocated tojobs based on machine-hours in Machining and labor-hours inAssembly. The number of labor- and machine-hours worked in eachdepartment are as follows:

		Machining		Assembly
Job CM-22:	Machine-hours	180		40
	Labor-hours	50		20
Job CM-23:	Machine-hours	40		20
	Labor-hours	30		240

How much of the service department costs allocated to Machiningand Assembly in the direct method should be allocated to Job CM-22?How much should be allocated to Job CM-23? (Round"Department rate" to 2 decimal places.)
CM-22 CM-23

Machining:

Assembly: