Allocate using direct allocation, then allocate using step down allocation

Cutting Shaping Painting Packaging Power Initial costs $ Power Usage (Kwhr) Maintenance Usage (MH) Number of Employees Number of Purchase Order Maintenance Human Resources Accounting 50,000 $ 75,000 $ 125,000 $ 100,000 50,000 100,000 75,000 125,000 1500 1000 2500 2000 250,000 4500 300,000 6000 350,000 7500 200,000 50001 5 12 8 10 14 16 20 525 10 2001 201 351 120 25 400 725)