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: Facilities Human Res. Direct costs $210,000 Square footage 1,000 Number of employees 30 Direct labor hours Machining Assembly $180,000 $76,000 $85,000 2,000 4,000 6,000 20 60 100 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.