Ambuka Ltd is selling shoes for children in primary school. Ambuka's operating department has two independent units that specically selling the product to two group of customers: School-customers and lndlvidual customers. In addition, Ambuka Ltd also has two support departments: Human Resources (HR) and Information Technology (ll). Ambuka Ltd uses number of employees to allocate HR costs and budgeted processing time to allocate IT costs. The following data are available for March 2018. Support Departments Operating Departments \"mlmm- Budgeted costs $1,200,000 $3,500,000 $5,000,000 $4,000,000 Budgeted processing time (in min) 1,000 - 1,600 2,400 Number of employees -- 15 9 36 Required (show your working): Allocate the costs from support departments to operating departments and determine the total budgeted cost of each operating department after the cost has been allocated from the support departments using the following method: (a) Direct method (b) Step-down method it the support department with the highest dollar amount is allocated rst (c) Reciprocal method This is an Individual assessment task. Copying other student's work will result in zero marks for all involved