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Allocation of Support- Department Costs, Common Costs, and Revenues Question 3 a. ABCD University offers only high-tech graduate-level programs. Tryst has two principal operating departments, Engineering 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 450,000 Taka, while the Enrollment Services budget is 900,000 Taka. The following chart summarizes budgeted amounts and allocation-base amounts used by each department: F&T Enrollment Maintenance Service Services Provided: (Annually) Budget Engineering Sciences Social F&T 450,000 Maintenance 3,000 16,000 Taka in hours) Enrollment 900,000 Taka 25,000 35,000 Service Zero 1,000 2,000 Zero Page 2 of 5 in credit hrs) Required: Use the direct method to allocate support costs to each of the two principal operating departments, Engineering and Social Sciences. Prepare a schedule showing the support costs allocated to each department. (5 marks) b. Asif Book and Music Store has two service departments, Warehouse and Data Center. Warehouse Department costs of 370,000 Taka are allocated on the basis of budgeted warehouse hours. Data Center Department costs of 200,000 Taka are allocated based on the number of computer log-on hours. The costs of operating departments Music and Books are 142,500 Taka and 171,000 Taka, respectively. Data on budgeted warehouse-hours and number of computer log-on hours are as follows: Production Support Departments Departments Warehouse Data Center Department Department Music Books 142,500 171,000 Budgeted costs 370,000 Taka200,000 TakaTaka Taka Budgeted warehouse hours NA 590 1000 1600 Number of computer hours 250 NA 860 1010 Required Using the step-down method, what amount of Data Center Department cost will be allocated to Department Music if the service department with the highest percentage of interdepartmental support service is allocated first? (Round intermediary calculations to three decimal places)