Gotham University offers only high-tech graduate-level programs. Gotham has two principal operating departments, Commerce and Social Sciences, and two support departments, Facility and Technology Maintenance and Enrollment Services. The base used to allocate facility and technology maintenance is budgeted total maintenance hours. The base used to allocate enrollment services is number of credit hours for a department. The Facility and Technology Maintenance budget is $500,000, while the Enrollment Services budget is $900,000. The following chart summarizes budgeted amounts and allocation-base amounts used by each department:

	Services Provided: (Annually)
	Budget	Commerce	Social Sciences	F&T Maintenance	Enrollment Service
F&T Maintenance (in hours)	$500,000	3,000	6,000	Zero	5,000
Enrollment Service (in credit hrs)	$900,000	25,000	35,000	2,000	Zero

Required:

1. Prepare a schedule which allocates service department costs using direct method

2. Prepare a schedule which allocates service department costs using the step-down method with the sequence of allocation based on the highest-percentage support concept.