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Question 4 a) Kells Ltd has two operating departments (machining and assembly) and two support departments (plant maintenance and information system). The company is now in the process of allocating support department costs to operating departments. Discuss three methods of allocating costs to support departments. 30 Marks b) You have now received the data for allocating support department costs at Kells Ltd as follows: Required: i. Set up the system of equations for plant maintenance and information system support departments. Hence, solve this system of equations. Hint: Use the reciprocal method assuming plant maintenance cost is allocated on this basis of budgeted labour hours and information system cost is allocated on the basis of computer time. 20 Marks ii. Using your results in (i) above, establish the final costs for the machining and assembly operating departments. 50 Marks Total: 100 Marks