5.) Redwood Company has three service departments, the Maintenance Department, the IT Department and the HR department. It has also two production departments, the Blending department and the Packaging Department. The usage of the three service departments' output for the year is as follows: User of Service Maintenance IT HR Blending Packaging Provider of Service Maintenance IT HR 10% % 20 15% % 20 30% 40% % 20 55% 50% % 40 The budgeted costs in the two service departments for the year as follows: Maintenance: $ 300,000 IT: $ 200,000 HR: $ 400,000 Use a.) direct method and b.) step-down method to allocate the costs of service departments (Maintenance, IT and HR departments).