B. Western Ltd. has two service departments, Facilities Management and Faculty Relations. It also has two operating departments, Science and Management Studies. The Facilities Management budgeted overhead is allocated based on the number of square meters of space occupied. The Faculty Relations allocation is based on the number of employees. Show all calculations. Department Square meters of Number of Budgeted Overhead Space Employees Facilities 5,000 20 $70,000 Management Staff Faculty Relations 15,000 30 $150,000 Science 35,000 125 $222,000 Management Studies 42,000 180 $285,000 97.000 355 $727.000 1) Using the direct method, what is the total cost for the Science Department? (3 marks) 2) Using the step method, what is the total cost for the Management Studies Department? (4 marks)