Choice Hospital provides integrated heaith services to the community. Community Hospital register patients for Orthapedic and Physical Therapy Departments. The hospital has two administrative service departments: Human Resources and Legal Services. The budget costs in the two degartments are as follows: The usage of the service department's output for the year is as follows: Required Allocate the two service departments' costs to the Orthopedic and Physical Therapy Departments using each of the following allocason methods. Use Excel to document your answer. 1. Direct Method 2. Step-tion method (Since each service department serves the other servioe department, allocate the cost of Human Resources fist)