a) Sinisa's Automotive Company has two support departments, Personnel and Maintenance. The Maintenance Department costs of $80,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $20,000 are allocated based on the number of employees. Costs of Departments A and B are $40,000 and $60,000, respectively. Data on standard service hours and number of employees are as follows: Maintenance Dept. 200 Personnel Dept. 200 Production Dept. Production Dept. A B 240 160 Standard service hours used Number of employees 10 20 40 120 i. ii. How much of the cost of the Maintenance Department is allocated to Department B using the direct method? What is the cost of the Maintenance Department allocated to Department B using the step-down method if the support department with the highest percentage of interdepartmental service to the other support department is allocated first? b) Name three benefits and two cost of decentralization