Moonbay Hospital has two profit centres: Adult Care and Pediatrics. The hospital has been running for over 60 years and they rely on two main service departments, HR and IT. The table below represents the no of hours consumed by each departments from the two major service departments. Service Departments Profit HR IT Departments Adult Care 1,550 1,800 Pediatric 1,325 1,65 Service Departments HR 1,275 1,580 IT 1,420 1,475 TOTAL 5,570 6,505 The total operating costs of the two service departments are: HR $16 Million IT $21Million $37Million Required - Management has asked you to allocate the service department costs to the profit centres using (a) the direct method 3 marks (b) the step method (IT first)5 marks the step method (HR (c) 2 marks first)