DFG Computing Limited produces personal computers. It has two production departments, PC monitor and CPU. Both departments are supported by two service departments: technical support and maintenance. The utilisation of services is measured in hours and summarised as follows: e The total variable operating costs of the two service departments are E6 million for technical support and 29 million for maintenance. Service Departments Profit Centres Service Technical Maintenance PC CPU Total Departments support monitor Technical 25 25 000 50 000 100 000 200 000 support DO0 Maintenance 30 000 40 000 100 000 80 000 250,000 As the company's financial analyst, you are required: I (Q1) to allocate service costs to profit centres by the direct cost allocation method, and determine cost per technical support hour (Q2) to allocate service costs to profit centres by the step-down method starting with maintenance costs, and determine cost per technical support hour (Q3) to comment upon the above two cost allocation methods with a particular reference to the incentive properties of the cost per technical support hour