1. Atanta Building Services provides cleaning services for a variety of clients. The company has two producing departments, residential and commercial, and two service departments, personnel and administrative. The company has decided to allocate all service department costs to the producing departments personnel on the basis of number of employees and administrative on the basis of direct department costs. The budget for 20X2 shows the following (Click the icon to view the budget figures ) Read the requirements Requirement 1. Allocate service department costs using the direct method. (Use parentheses or a minus sign when decreasing departments by allocating costs.For amounts with a $0 balance, make sure to enter "O" in the appropriate cell) Personnel Administrative Residential Commercial Direct department costs before allocation Personnel Administrative Total costs after allocation Requirement 2. Allocate service department costs using the step-down method. Personnel costs should be allocated first. (Use parentheses or a minus sign when decreasing departments by allocating costs. For amounts with a $0 balance, make sure to enter "O" in the appropriate cell.) PersonnelAdministrative Residential Commercial Direct department costs before allocation Personnel Administrative Total costs after allocation Requirement 3. Suppose the company prices by the hour in the residential department and by the square foot cleaned in commercial. Using the results of the step-down allocations in number 2, (a) compute the cost of providing 1 direct-abor hour of service in the residential department and (b) compute the cost of cleaning one square foot of space in the commercial department (a) First determine the formula, then compute the cost of providing 1 direct-labor hour of service in the residential department. (Round your answer to the nearest cent.) Cost per direct-labor hour (b) Next, determine the formula, then compute the cost of cleaning one square foot of space in the commercial department (Round your answer to the nearest cent.)