Mark Manufacturing operates two outlet stores; Outlet 1 and Outlet 2. To support operations at both outlets, Mark Man. operates two support departments. The administration department is responsible for human resources, payroll and other general management functions. The information systems group manages all of the company's information systems functions. Internal costs for the information systems group are allocated based on the number of system hours. In contrast, administrative costs are allocated based on the number of employees used in operations. The following report has been provided by management: Info. Systems (Hours) 5,000 Admnistration (Employees) 094 Service Department Administration Information Systems Outlet 1 Outlet 2 35 509 42 096 25% 3396 100% 3,000 4,000 12,000 15 2190 2994 20 70 1 0094| Service Department Information Systems Administration $ $ $ Expense 250,000 350,000 600,000 1. Based on the direct method, determine the total service department costs to be allocated to each of the two outlets. 2. What t-account entries would be required based on the direct method? 3. Based on the step method, determine the total service department costs to be allocated to each of the outlets and appropriate service departments. 4. What t-account entries would be required based on the step method