$7-34.$ Departmental Cost Allocation; Outsourcing Marin Company produces $2$ software products $($Cloud$-$X and Cloud$-$Y$)$ in $2$ separate departments

$($A and B$).$ These products are highly regarded network maintenance programs. Cloud$-x$ is used for for small networks and Cloud$-$Y is used for large

networks. Marin in known for the quality of its products and its ability to meet dates promised for software upgrades. Department A produces

Cloud$-$X$,$ and department B produces Cloud$-$Y$.$ The production departments are supported by $2$ support departments, systems design and

programming services. The sources and uses of the support department time are summarized as follows:

To

The cost in the $2$ service departments are as follows:

Required: Using a spreadsheet and the formula functionality within your spreadsheet, calculate the costs allocated from

the service departments to the production departments using a$)$ the direct allocation method and b$)$ the step allocation

method.