For the last 7 years, Laramore Corp had one department called the First Step Production Department. Beginning next year, the company is adding a Second Step Production Department to complement the materials produced by the First Step Production Department. As a result, data center costs are expected to increase from $750,000 per year to $1,000,000 per year. The First Step Production Department will use 25% of the data center efforts. Required: a. Using the stand-alone cost-allocation method, identify the amount of data center cost that will be allocated to First Step Production and the Second Step Production Department next year. b. Using the incremental cost-allocation method, identify the amount of data center cost that will be allocated to First Step Production and the Second Step Production Department next year