Hello question is attached, thanks. **Caro Manufacturing Departmental Costs and Service Usage**Caro Manufacturing operates two production departments, Machining and Assembly, alongside two service departments, Maintenance and Cafeteria. For the month of August, direct costs assigned to each department and the proportion of service costs utilized by the respective departments are detailed below:**Direct Costs:**- **Machining:** $99,000- **Assembly:** $64,400- **Maintenance:** $40,000- **Cafeteria:** $32,000**Proportion of Services Used by Each Department:**| Department | Maintenance | Cafeteria | Machining | Assembly ||---------------|-------------|-----------|-----------|----------|| Maintenance | – | 0.2 | 0.5 | 0.3 || Cafeteria | 0.8 | – | 0.1 | 0.1 |**Explanation of the Table:**- **Direct Costs Column:** List of direct costs supported by each department for operational purposes.- **Proportion of Services Used:** Specifies the fraction of the service department’s resources used by the different departments, reflecting internal resource allocation and usage.- **Maintenance Department Usage:** - 20% of Cafeteria services - 50% of its own services - 30% used by Assembly- **Cafeteria Department Usage:** - 80% of Maintenance services - 10% of its own services used by Machining - 10% utilized by AssemblyThis data facilitates an understanding of internal cost distribution and departmental resource dependency within Caro Manufacturing. ---### Step Method of Allocating Service Costs**Instructions:**Use the step method to allocate the service costs, with the following procedures:- **a.** The order of allocation begins with Maintenance.- **b.** Allocations are made in reverse order (beginning with Cafeteria).#### TaskComplete the question by entering your answers in the tabs below.#### Allocation Details- The order of allocation starts with Maintenance.- Negative amounts should be indicated by a minus sign.- Do not round intermediate calculations.#### Table for Allocation| **From** | **Maintenance** | **Cafeteria** | **Machining** | **Assembly** ||-------------------------|-----------------|---------------|---------------|--------------|| **Service department costs** | | | | || **Maintenance** | | | | || **Cafeteria** | | | | || **Total Costs** | | | | |**Tabs:**- Required A- Required B--- This text is displayed as part of an exercise on allocating service costs using the step method. Follow the instructions for accurate allocation, considering the order specified and correctly inputting the values into the provided table.

Working notes for allocation of costs starts with maintenance Maintenance costs are allocated to cafeteria, machining and assembly on the basis of 0.2, 0.5, 0.3 Cafeteria: $40,000* 0.2 = $8000 Machining: $40,000 * 0.5 = $20,000 Assembly: $40,000 * 0.3 = $12,000 Cafeteria costs ($32,000+ $8000) are allocated to Machining and assembly on equal basis. Machining: $40,000 * 0.5 = $20,000 Assembly: $40,000 * 0.5 = $20,000 Working notes for allocation of costs starts with cafeteria Cafeteria costs are allocated to Maintenance, machining and assembly on the basis of 0.8, 0.1, 0.1 Maintenance: $32,000 * 0.8 = $25,600 Machining: $32,000 * 0.1 = $3,200 Assembly: $32,00 * 0.1 = $3,200 Maintenance costs ($40,000 +$25,600) are allocated to Machining and assembly on the basis 0.625 and 0.375 Machining = 0.5 Assembly = 0.3 Total = 0.8 Allocation: Machining: 5/8 = 0.625 Assembly: 3/8 = 0.375 Machining: $65,600 * 0.625 = $41000 Assembly: $65,600 * 0.375 = $24,600 From Maintenance Cafeteria Machining Assembly Service Department costs $ 40,000 $ 32,000 $ - $ - Maintenance $ -40,000 $ 8,000 $ 20,000 $ 12,000 Cafeteria $ - $ -40,000 $ 20,000 $ 20,000 Total costs $ - $ - $ 40,000 $ 32,000 From Cafeteria Maintenance Machining Assembly Service Department costs $ 32,000 $ 40,000 $ - $ - Maintenance $ -32,000 $ 25,600 $ 3,200 $ 3,200 Cafeteria $ - $ -65,600 $ 41,000 $ 24,600 Total costs $ - $ - $ 44,200 $ 27,800