2. Jones Company has two support departments: Payroll department (S1) and Maintenance department (S2); and three production departments: Molding (P1), Finishing (P2), and Packaging (P3). Support department costs are to be allocated to the production depart- ments. Payroll department costs are allocated based on the number of employees in the de- partment and maintenance department costs are allocated based on the number of square feet which the department occupies within the factory. Information about the departments is presented below: Department Costs Payroll (SI) $200,000 Maintenance (S2) $300,000 Molding (P1) $150,000 Finishing (P2) $400,000 Packaging (P3) $250,000 Number of Employees 2 8 75 45 30 Number of Square Feet Occupied 2,000 64,000 100,000 50,000 48,000 A) What is the total cost (production department cost plus allocated costs from service depart- ments) of the Finishing department (P2) using the Direct method to allocate costs. B) What is the total cost (production department cost plus allocated costs from service depart- ments) of the Finishing department (P2) using the Step-Down (Sequential) method to allo- cate costs