In a company, we have 4 service departments and 3 manufacturing departments. A total of $280,000 overhead cost will be assigned to departments on the basis of No. of workers. SERVICE DEPARTMENTSMANUFACTURING DEPARTMENTSS1S2S3S4M1M2M3Total Labour hours100200300400500600700No. of workers6745321Materials tonnes used1,0002,0003,0004,0005,0006,0007,000Machine hours----1,0002,0005,000DL hours----100200200No. of parts10203040506070m21,0001,0001,0001,0001,0002,0003,000The allocation bases (for each department) can be given as follows:S1: Total Labour hours, S2: No. of workers S3: Materials tonnes used S4: No. of partsIn addition, in order to assign manufacturing department costs to products, the following allocation bases will be used:M1: Machine hours, M2: DL hours, M3: m2Required:a) Please assign overhead costs to the departments (5 pts)b) Please assign service department costs to production departments by using Step-down method (15pts)c) Assume that Product A requires 5 machine hoursin M1, 20 direct labour hours in M2, 20 m2in M3 to be completed. Please calculate overheadcost to be assigned to the Product A(10 pts).