7. MA Consultancy offers a variety of law services. The operating departments, Family Law, Corporate Practice and Government Practice, are supported by 2 service departments. Information Technology and Administration. The company provided the following data to be used in its service department cost allocations: Service Department Informat Operating Departmento Corpo Govern ion rate ment Department Technolo Administr Family Practic Practic e Total 1,500, 30.080. 39.730- 139.700., 0. 701,490p 000 541,21 costs: (S) gY ationLaw 589,00 201,00 0132.500 Fixed Variable20.40016.312171.000 Total Square feet of No. of files 2,041, 50,480 56,042 310.7000833,990 212 790,00 s 2.000 10.000. 12.000 16,000. 45,000. space occupied 5,000 25 30 60. 111. 129. 355 No. of computers No. of employees. 12 10 2022 79 .15 17 62 108 The costs of the service departments are allocated by the step-down method starting with Information Technology and using the allocation bases in the following table:. Allocation Bases Service Departments Information Technology FixedSquare feet of space occupied No. of computers. Variable