Banda (3.5 points) Banda is a company specialized in assembling musical instruments. It operates two producing departments, assembly and tuning, and two service departments human resource and cleaning. The 2020 figures include the following: Direct department costs Square footage occupied N. of workers Q1 Assembly Tuning Human Resource Cleaning Total 205,500 401,250 80,000 5,000 5 3,000 1,000 40,000 750 726,750 9,750 3 3 4 15 Allocate the service departments using the Direct Method (with the most apporpriate driver among the data available). Allocate cleaning costs first. Assembly Tuning Human Resource Cleaning Total Direct department costs 205,500 401,250 80,000 40,000 726,750 x *$360,000 (600/2,000); $360,000 (1,000/2,000); $360,000 (400/2,000) ** $360,000 (600/1,800); $360,000 (700/1,800); $360,000 (500/1,800) x