Iron lloyed is a pewter souvenir manufacturer located in missisipi. The following information about the company is available: Support departments User departments Training Maintenance Machining Polishing Packaging Cost $200 000 $ 300 000 Percentage of training work used 30% 25% 25% 20% Percentage of maintenance work used 25% 40% 20% 15% Using the direct method, determine the cost allocated from both support departments to the machining and polishing departments only.