Alpha Manufacturing Corporation has two service departments, Custodial Services and Maintenance, and three production

departments, Cutting, Milling, and Assembly. The company allocates the cost of Custodial Services based on square footage and

Maintenance based on labor$-$hours. No distinction is made between variable and fixed costs. Budgeted operating data for the year

just completed follow:

a$.$ Prepare a schedule to allocate service department costs to the production departments by the direct method.

b$.$ Prepare a schedule to allocate service department costs to the production departments by the step$-$down method, allocating

Custodial Services first.