2 Albemaric, Inc, has two producing departments. Each producing departmenst is held nesponsible for a share of the costs of a support department Actual and budgeted data are as follows: 2018 Support department hours used Department X Department Y Total hours 8,000 16,000 24,000 Support department costs: Actual support department costs Budgeted fixed service center costs Budgeted variable rate per hour $72,000 $24,000 s 3.00 Normal support department usage is 12,000 hours each for Department X and Department Y Required: a Assuming the purpose is product costing, allocate the costs of the support department using the b. Assuming the purpose is to evaluate performance, allocate the costs of the support department direct method