Coll Bachelor Manufacturing Company makes two different products, M and N. The company's two departments are named after the products, for example, Product M is made in Department M. Bachelor's accountant has identified the following annual costs associated with these two Financial Data Salary of vice president of production division Salary of supervisor Department N Direct materials cost Department M Direct materials cost Department N Direct labor cost Department M Direct labor cost Department N Direct utilities cost Department M Direct utilities cost Department N General factorywide utilities Production supplies 972,000 410,400 302,400 1,620,000 2,268,000 1,296,000 3,672,000 129,600 194,400 194,400 745,200 3,888,000 Nonfinancial data Machine hours Department M Machine hours Department N 22,500 4,500 REQUIRED a. Identify the costs that are (1) direct costs of Department M, (2) direct costs of Department N, b. Select the appropriate cost drivers for the first two indirect costs listed from the data above and allocate these costs to Departments M and N based on the above breakdown of the resource usage