6. (20 pts). A Company has two service departments, Facilities and Human Resources, as well as two line departments, Machining and Assembly. Facilities Department costs are allocated based on square footage and Human Resources Department costs are allocated based on number of employees. The following data was available: Direct costs Facilities $210,000 Human Res. $180,000 Machining $76,000 Assembly $85,000 Square footage 1,000 2,000 4,000 6,000 Number of employees. 30 20 60 100 Direct labor hours 8,000 6,000 a) Use the direct method to allocate service department costs to line departments b) Use the step-down method to allocate service department costs to line departments. Start with facilities.