3) SHAWNS BANK HAS TWO BRANCHES, MAIN AND COUNTRY. HIS COMPANY HAS 3 SERVICE DEPARTMENTS, INFORMATION TECH (IT), PERSONNEL AND FINANCE. DATA IS AS FOLLOWS 8 DEPARTMENT COST # IT HOURS # OF EMPLOYEES # FINANCE TRANS 9 IT $425,000 0 10 77 0 PERSONNEL $550,000 2333 0 85 1 FINANCE $742,000 1200 8 0 MAIN $800,000 3500 50 1200 53 COUNTRY $725,000 4500 35 1350 64 TOTALS $3,242,000 11533 103 2712 65 66 ALL COSTS ARE ALLOCATED TO THE TWO BRANCHES. IT COST IS ALLOCATED ON # OF IT HOURS. 67 PERSONNEL COST IS ALLOCATED BASED ON # OF PEOPLE 68 FINANCE COSTS ARE ALLOCATED ON # OF FINANCE TRANSACTIONS 69 USING THE DIRECT METHOD WHAT IS THE TOTAL COST THAT WILL BE ALLOCATED TO THE TWO BRANCHES? 70 WHAT IS THE TOTAL COST OF EACH BRANCH? 71