Look at the following data: Service departments Operation departments Admin Bacs Accounting others Department cost before allocation Rs 180000 Rs 90000 Rs 190000 Rs 900000 No. of employees 15 10 20 80 No. of PCs 2 20 18 102 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.