Information Systems Department costs of $$120,000$ are allocated on the basis of hours used.The Personnel Department costs of $$30,000$ are allocated based on the number of employeesCosts of the two operating departments are $$60,000$ for Bricks and $$90,000$ for Bars.Data on information systems hours used and number of employees are as follows:Allocation Bases:Information systems hours usedNumber of employeesInformationSystems$-10$Personnel$600$Bricks$72040$Bars$480120$Required:a$)$ Using the direct method, what are the total costs of the operating departments after support costs are allocated $(5$ marks$)$b$)$Using the step$-$down method, what are the total costs of the operating departments after support costs are allocated if the support department having the highest cost is allocated first? $(6$ marks$)$