1 pts Question 8 Blues Professional Services Inc. has two support departments (Legal and Information Technology Support); and two operating departments (OPD#1 and OPD #2). The Legal department's costs are allocated on the basis of number of employees. The ITS department's costs are allocated based on the number of computers. The following information has been provided by the company: ITS OPD#1 OPD#2 Legal $5,000,000 Cost $8,000,000 10 20 40 20 Employees Number of computers 14 24 36 10 Using the step-down method where ITS cost is allocated first, the total amount of Legal cost that is allocated to OPD#1 is closest to: $3.430,000 $4.810,000 $4,580,000 $3.330.000 $7.240.000 Melbourne Manufacturing Inc. has two support departments, Cleaning and General Maintenance (GM); and two operating departments: Footwear and Apparel. Cleaning's cost is allocated using area (square metres) as the allocation base. GM's cost is allocated using the number of maintenance service requests as the allocation base. The following information has been provided by the company: General Cleaning Footwear Apparel Maintenance Cost $500,000 $1,000,000 Area (square metres) 50 150 600 400 Number of maintenance service 5 10 22 requests Using the reciprocal method, the total General Maintenance cost that is allocated to Footwear is closest to: un 28 O $452,000 $365,000 O $208,000 O $474,000 $431.000