As the managing partner of Sheridan Accounting Services $($HAS$),$ Adam is trying to compare the profitability results of the firm's three

different business lines: Audit, Tax, and Advisory Services, These three operating divisions are supported by three support

departments: Bitting. Human Resources, and IT$,$ The cost drivers $($or allocation bases$)$ for each of the support departments, along with

each department's usage of those services and its own original costs, are as follows.

$($a$)$

Rank the three support departments by their original costs, and then allocate the support department costs using the step

method. $($Round intermediate calculations to $4$ decimal places, es$.15\mathrm{.}2516$ and final answers to $2$ decimal places, es$.15\mathrm{.}25.)$