BTE Tax Partners is a tax accounting firm. The firm specializes in personal tax and corporate tax. The division is supported by three support departments: Billing, HR, and IT. You are the finance manager and you have been asked to allocate the support department costs for each allocation method: direct method, step method and reciprocal method. The allocation bases the support department cost by the total hours worked. Information on the costs incurred for each support department and the total hours spend for each support department and division are as follows: Billing HR Personal Tax: Corporate Tax Costs $336,000 $262,400 $200,100 Hours in Billing 404 252 2,520 1,464 Hours in HR 231 429 918 1,123 Hours in IT 503 109 1.820 1.245 For the step allocation method, the allocation priority starts from Billing, to HR, and then to IT. Your approach is to create a dashboard with the following visualizations;