Mitchell's Marine Maintenance provides maintenance and parts to boat owners. The company has two service departments - Human Resources and Tech Support, and two production departments - Maintenance and Spare Parts Sales. Information on the departments is shown in the following table: 3 5 12 3 10 14 Departmental Cost Employees Computers Human Resources $ 60,000 Tech Support 100,000 Maintenance 310,000 Spare Parts Sales 40,000 Mitchell Marine Maintenance allocates service department costs using the step method starting with Human Resources. Human Resources is allocated based on number of employees and Tech Support is allocated based on number of computers. 4 Select the amount for each of the following items. Select the dollar amount closest to your calculated amount. Some minor differences may result from rounding. Mitchell's Marine Maintenance provides maintenance and parts to boat owners. The company has two service departments - Human Resources and Tech Support, and two production departments - Maintenance and Spare Parts Sales. Information on the departments is shown in the following table: 3 10 5 12 14 4 Departmental Cost Employees Computers Human Resources $ 60,000 3 Tech Support 100,000 Maintenance 310,000 Spare Parts Sales 40,000 Mitchell Marine Maintenance allocates service department costs using the step method starting with Human Resources. Human Resources is allocated based on number of employees and Tech Support is allocated based on number of computers. Select the amount for each of the following items. Select the dollar amount closest to your calculated amount. Some minor differences may result from rounding. 1. $0 Cost allocated from Human Resources to Tech Support 2. $14,286 Cost allocated from Tech Support to Spare Parts Sales 4. $22,222