5) 16% - Given the following data for operating departments A and B, prepare a schedule using the direct and step method of allocation to allocate service department costs to the operating departments Costs # of employee Operating dept A $2000 100 Operating dept B $3000 100 Maintenance $6000 200 Payroll $8000 100 For the step method begin with the payroll department. Square feet 200 400 400 300