1- Annapolis Company has two service departments (Computer Operations & Maintenance Services).Annapolis has two production departments (Mixing Department & Packaging Department.)Annapolis uses a step allocation method where the Computer Operations Department is allocated to all departments and Maintenance Services is allocated to the production departments.All allocations are based on total employees.Computer Operations has costs of $130,000 andMaintenanceServices has costs of $160,000 before any allocations.What amount of Maintenance Services total cost is allocated to the Mixing Department?Round to closest whole number (no cents). Employees are:

Computer Operations3

Maintenance Services2

Mixing Department8

Packaging Department

2- Adelphi Company has budgeted activity for March to reflect net income $100,000. All sales are credit sales. Receivables are planned to increase (decrease -) by $-21,000 payables to increase (decrease -) by $-23,000 and Depreciation Expense is $60,000. Use this information to determine how much cash will increase (decrease) during the month of March. (Decreases in accounts receivable or accounts payable will have a negative sign in front of number.Round to nearest whole number (no cents).