(b) UA Bank ("UA") has two support services departments: Computing and Human Resources; and two operating departments: Loans and Deposits that deal directly with the bank's customers. (1) UA uses the step down method to allocate support services costs based on and cost information. the table below which contains usage support services department you would choose to allocate first Explain which (4 marks) Ignore your answer in part (). Calculate the support services costs ( allocated to each operating department by allocating the Computing department costs first (12 marks) Provider of service Computing departmentHuman Resource Budgeted annual $400,000 $250,000 User of service 40% Com Human 40% Loans 40 30%