Cuddly Stuffies makes stuffed animals. The organization is organized into main operating departments: wild animals and farm animals. Cuddly Stuffies has two main service departments that it utilizes: maintenance and administration. The cost of the maintenance department is $834,347 per year and the cost of the administrative department is $594,125 per year. The main cost driver used for the maintenance department is square feet and the main cost driver used for the administrative department is number of employees. This information is summarized by department below: Maintenance Administrative Wild Animals Farm Animals Square Feet 900 550 5,500 4000 Number of Employees 10 5 30 37 A. Allocate the service department costs using the direct method (5 marks) B. Allocate the service department costs using the step-down method starting with the maintenance department (7 marks)