Martinez Company has two support departments: Human Resources and Maintenance and two operating divisions, Consulting and Training. Data for the current year are as follows: Support Departments Operating Departments Human Resources Department Maintenance Department Consulting Training Number of employees N/A 20 80 240 Number of maintenance- hours 100 N/A 480 320 Human Resources costs equal $200,000 and are allocated based on the number of employees. The Maintenance Department costs equal $160,000 and are allocated based on maintenance hours. ** Round all intermediate calculations to four decimals. Show your work for partial credit. Using the direct method, what are the support department costs allocated to the operating departments Consulting and Training, respectively. a. $161,924; $198,076 b. $132,388; $227,612 c. $146,000; $214,000 d. $200,000; $160,000 Using the step-down method, what are the support department costs allocated to the operating departments Consulting and Training respectively, allocating the Maintenance department first? a. $150,444; $209,556 b. $139,772; $220,228 c. $133,865; $226,135 d. $200,000; $160,000 Independent of your answers above, calculate each support departments percentage of services rendered to each other. Which support department ranks first to be allocated when using the step- down method? a. Human Resources, 5.88% b. Human Resources, 25.00% c. Maintenance 23.53% d. Maintenance, 11.11%