HR (service)	facilities	J-122	J-123	J-125	Total
budgeted overhead	16,000	35000	28000	145000	185000	409000
HR (hours)		400	800	1200	1600	4000
Facilities (thousand sq feet)	600		400	1200	1800	4000

Prepare a well labeled worksheet, using hours as the application base for HR department and square fet of floor for the facilities department, applying overhead from these service depts. to the production dept. (J122, J123, J125), using the following two methods

(1) direct method

(2) step method