$3.$ Acie Company has two service departments and three production departments, each producing a separateproduct. For a number of years, Acie has allocated the costs of the service departments to the productiondepartments on the basis of the annual sales. In a recent audit report, the internal auditor stated that thedistribution of service department costs on the basis of annual sales would lead to serious inequities. It wasrecommended that maintenance and engineering service hours be used as a better service cost allocationbasis. For illustration purposes, the following information was appended to the audit report:Service Departments Production DepartmentsMaintenance Engineering A B CMaintenance hours used $400800200200$Engineering hours used $400800400400$Department direct costs P$12,000$ P$54,000$ P$80,000$ P$90,000$ P$50,0003$A$.$ Using the simultaneous method, what would be the total Engineering Department cost afterallocation of inter$-$service department costs, but before allocation to the Maintenance and ProductionDepartments?$3$B$.$ Using the simultaneous method, what would be the total Maintenance Department cost afterallocation of inter$-$service department costs, but before allocation to the Engineering and ProductionDepartments?$3$C$.$ Using the step method of cost allocation, what amount of maintenance cost would be allocatedto Department A$,$ assuming that the service departments are distributed in the order of total pesos ofdirect departmental costs?$3$D$.$ Using the step method of cost allocation, what amount of engineering cost would be allocateddirectly to Department A$,$ assuming that the service departments are distributed in the order of totalpesos of direct departmental costs?