$2.$Carmichael Manufacturing Company has two production departments $($Fabrication and Assembly$)$ and three servicedepartments $($General Factory Administration, Factory Maintenance, and Factory Cafeteria$).$ A summary of the year'scosts and other data for each department prior to allocation of service department costs appears below.P R O D U C I N G S E R V I C EGeneralFactory Factory FactoryFabrication Assembly Administration Maintenance CafeteriaLabor costs P$1,950,000$ P$2,050,000$ P$90,000$ P$82,100$ P$87,000$Material costs P$3,130,000$ P $950,000--$ P$65,000$ P$91,000$Overhead P$1,650,000$ P$1,850,000$ P$70,000$ P$56,100$ P$62,000$Direct labor hours $562,500437,50031,00027,00042,000$Number of employees $28020012820$Square footage occupied $88,00072,0001,7502,0004,8002$A$.$ The costs of the General Factory Administration Department, Factory Maintenance Department, andFactory Cafeteria are allocated on the basis of direct labor hours, square footage occupied, and number ofemployees, respectively. There are no manufacturing overhead variances.Assuming that Carmichael elects to distribute service department costs under the direct method ofcost allocation, what is the amount of Factory Maintenance Department costs that would be allocatedto the Fabrication Department $?($round all final calculations to the nearest peso$)\mathrm{.}2$B$.$ What is the amount of General Factory Administration Department costs that would be allocatedto the Assembly Department under the direct method $?($round all final calculations to the nearestpeso$)2$C$.$ Assuming that Carmichael elects to distribute service department costs to other service departmentsusing the step method of cost allocation and that the order of distribution is based on the peso amountof costs originating in the service departments, how much of the total Factory Cafeteria cost wouldbe allocated to the Factory Maintenance Department? $($Round all final calculations to the nearest peso.$)2$D$.$ How much of the Factory Maintenance Department costs would be allocated to the FactoryCafeteria under the step method, assuming that the order of distribution is based on the peso amountof costs originating in the service departments? $($Round all final calculations to the nearest peso.$)$