(f) You are presented with the following support department information:

Service provider and allocation base	Support departments			Manufacturing lines
	Design	Human resources	Information Support	Machining	Assembly
Design (number of designs)	None	None	50	450	600
Human resources (number of employees)	15	10	25	500	460
Information support (number of computers/automated items)	20	80	None	300	180

Support department costs are as follows:
Design:	$560,000
Human Resources:	$1,100,000
Information Support:	$820,000

Task: Allocate support department costs to Machining and Assembly using the step down method.