Given the following information:

Department Name Dept. Type Total Department Costs

IT Support $ 27

Facility Support 90

Human Resources Support 74

Automotive Production 2,100

Aviation Production 1,450

Other Info	Facility	HR	IT	Automotive	Aviation	Total
floor space (m2)	-	200	100	1,500	1,200	3,000
# employees	10	8	25	100	75	218
# computers	10	12	20	20	60	122

Required:

1. Allocate Support Department costs using the step-down method. Support department costs are first allocated from the department with the most costs (3 marks).

2. Besides the Step-down method, identify and briefly explain two other ways discussed in class and in the Horngren textbook in which support department costs can be allocated. Indicate at least tone benefits and drawbacks to each approach. (do not calculate just briefly explain) (2 Marks).

3. Allocate Support Department costs using one of the methods identified in Part B (1 mark).