a. Using the direct allocation method, calculate the allocated cost per service unit provided by S1, S2, and S3.

b. Using the direct allocation method, calculate the costs of S1, S2, and S3 that are allocated to O1 and O2.

c. Using the step-down allocation method, calculate the allocated cost per service unit pro-vided by S1, S2, and S3. The order of the departments in the step-down is S1 first, S2 sec-ond, and S3 last.

d. Using the step-down allocation method, calculate the costs of S1, S2, and S3 that are allocated to O1 and O2. The order of the departments in the step-down is S1 first, S2 second, and S3 last.

e. Using the step-down allocation method, calculate the allocated cost per service unit pro-vided by S1, S2, and S3. The order of the departments in the step-down is S3 first, S2 sec-ond, and S1 last.

f. Using the step-down allocation method, calculate the costs of S1, S2, and S3 that are allocated to O1 and O2. The order of the departments in the step-down is S3 first, S2 second, and S1 last.

g. Discuss the advantages and disadvantages for Sydney Mira of using the direct alloca-tion method, the step-down method (S1 first, S2 second, and S3 last), and the step-down method (S3 first, S2 second, and S1 last).

Sydney Mira provides two financial services through two separate operating divisions (O1 and 02). These two operating divisions require the services of three internal service departments (SI. S2 and S3). The costs of the three service departments last month and the use of each service department by the two operating divisions are: SI Service Department cost (000s) S400 S500 S600 Service units used by O1 70 60 80 90 80 50 Each service department (Sl. S2, and S3) meters the use of its services to other service depart- ments and operating divisions (O1 and O2) in Sydney Mira via "service units." Each of the three service departments has a different method of determinin g service units it supplies. but collectively all three service departments report service units and these service units are used to allocate the ser vice departments' costs to the users of the service department. For example, service department Sl provided 70 service units to operating division Ol last month In addition to providing services to the two operating divisions. O1 and O2. the service depart ments provide services to the other service departments. The following table summarizes the service units consumed last month by the service departments. SI S2 S1 use 60 S2 use 40 S3 use Last month, S2 used 50 service units supplied by S1. and Sl used 20 service units supplied by S2