A company has three service deparrtments, 'Energy', 'Maintenance', and 'IT-Support'. The exchange of services between service departments of the last period is shown below:

The service department 'Energy' generates a total of 5,000 kilowatt hours (kWh) and total overhead costs are at 200,000. The second service department 'Maintenance' provides a total of 2,000 hours and total overhead costs are at 80,000. 'IT-Support' provides a total of 3,000 hours and total overhead costs are at 120,000.

1. Please name the three approaches you know to allocate costs from the service departments to the production departments in job-order costing. (3P)

2. Please calculate the allocation rate for each of the three service cost centers to allocate their departmental costs to operating departments. (9P)