1. In which group are the needles used in the production line of a business producing clothes classified? Please explain. (40 points) 2. In a company, there are two auxiliary service expense locations as Dining Hall and Maintenance and Repair, and two main expense locations as Lathe and Paint. The expenses incurred as a result of the primary distribution of the expense locations are given below. Distribution keys are the number of personnel for the Dining Hall and the machine hours for Maintenance and Repair. Make the secondary distribution via basic distribution method (60 points)