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The James Company has four departments with data as follows: Operating Department Budgeted costs .......... Number of employees Labor hours........... Service Department Mainte- Cafeteria nance $12,000 $10,000 10 1,500 1.250 12 Milling $42.000 84 5.250 Finishing $38.000 66 4.750 i) ii) Maintenance Department costs are allocated on the basis of labor hours. Find the amount of cost allocated to Milling from Maintenance under the direct method (12 marks) Cafeteria costs are allocated on the basis of number of employees. If the step-down method is used with costs of the Cafeteria allocated first, find the amount of cost allocated for the Cafeteria and Maintenance. (13 marks)