Macy's 5 support departments( Human Resources(HR), Building(BLD), Acccounting(ACC), Iinformation Technology (IT), and Cafeteria(CAF).) provide services to 3 operating department (Graduate Programs, GR; Undergraduate, UG; and Online Programs , OL.

The following date describes the usage of service departments by the operating departments.

		x	y	z	w
		SUPPORT DEPARTMENTS					OPERATING DEPARTMENTS
Budget		$ 25,000	$ 84,000	$ 45,000	$ 36,000		$ 50,000	$ 60,000	$ 70,000	370000
		HR	BLDG	ACC	IT	CAF	GR	UG	OL
HR	$ 25,000		15%	5%	10%	4%	36%	30%		100%
BLDG	$ 84,000	9%		7%	9%	5%	25%	25%	20%	100%
ACC	$ 45,000	7%	9%		12%	6%	27%	21%	3%	85%
IT	$ 36,000	10%	5%	10%		6%	15%	10%	44%	100%
CAF	$ 90,000	6%	8%	3%	7%		32%	42%	2%	100%

You are requried to present various allocation mechanisms for the service department costs to the President of the University. Explain advantages and disadvantages of each method.