[16 points] GR Consulting has three operating departments: SOX compliance services, internal audit services, and executive recruiting services. Supporting GR Consulting's mission are two service departments: the legal department that draws up the engagement contracts and defends against civil suits brought against the company, and an information technology department that provides connectivity services to all employees and troubleshooting as need The following data applies to GR Consulting: Annual Cost Number of Staff 16 8 4 Value of SOX compliance Internal audit Executive recruiting Legal Information technology 16,000,000 13,000,000 $ 10,800,000 6,000,000 4,000,000 1,000,000 $1,200,000 $7,000,000 (") the annual cost figures do not include costs allocated from service departments GR Consulting uses the step method in allocating service department costs. GR Consulting allocates its information technology costs based on each department's staffing level allocates legal department expenses based on each department's value of engagement services. . The firm Required: A. Allocate the information technology cost to the operating departments and legal department. After allocating the information technology cost, allocate the legal department cost to the operating departments. B. C. Compute the total allocated cost from the service departments to each operating department