CASE STUDY 1. 2. Look at the table below. Calculate the total costs direct and allocated for each of the three revenue centers using the direct and the step-down method of cost apportionment. Assume that the order of allocation for the three services is 1 first, then 2, and then 3. (70 points) What conclusions can you draw from this analysis? (20 points) I 3. Save and submit the Word file using the Assignment submission link in Brightspace course, S3 R1 R2 R3 - 15 45 20 30 10 25 35 40 Tablo 1 Percentage of Services Conducted by S1, S2 and 53 Dept. Direct S1 S2 Costs Service $15,000 10 Center 1 Service $13,000 15 Center 2 Service $12,000 10 15 Center 3 Revenue $35,000 Center 1 Revenue $22,000 Center 2 Revenue $49,000 Center 3 20 30 40 Display Settings Focus