Look at the following data: Service departments Bacs Admin Department Rs 180000 Rs 90000 cost before allocation No. of 15 employees No. of PCs 2 Operation departments Accounting others Rs 190000 Rs 900000 10 20 20 18 80 102 Other information is as follows: Bacs: Business administration computer services What are the service departments? Show the allocation bases with respect to the service departments. Then, rank the service departments for step down method of redistribution of OH. Give proper reasons for your ranking of service departments.