Use the following information for the next 4 questions.
Trucker Industries provides the following information about departmental consumption of allocation bases for its 3 support and 2 operating departments: 
-For the direct method, what proportion of Personnel costs will be allocated to the Machining Department?
Definitions:
Allowance Account
An account used to adjust the carrying value of accounts receivable to the amount expected to be collected.
Contra Account
An account used in conjunction with another account to adjust or offset its balance.
Allowance Account
An account set aside to cover potential losses from doubtful accounts, reflecting estimated uncollectible receivables.
Statement of Financial Position
A financial report detailing a company's assets, liabilities, and equity at a specific point in time, commonly known as a balance sheet.
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