Muley Hand manufactures mane brushes for horses and mules in two operating divisions (01 and 02) and has two service departments (Human Resources and Janitorial/Maintenance). The two service departments' costs are allocated to the two operating departments as follows:. Service Department Allocation Base Human Resources # of employees Maintenance/Janitorial square footage Costs 600,000.00 800,000.00 The following table summarizes the number of employees and the square footage in each division and department. Human Resources Maintenance/Janitorial REQUIRED: Service Department Operations Human Resources Maintenance/Janitorial 01 02 Total 0 10 50 0 550 400 200 390 1000 Employees 600 Square Footage a) Allocate the costs of the two service departments to the two operating divisions using the direct allocation method. b) Allocate the costs of the two service departments to the two operating divisions using the step-down allocation method where Human Resources is allocated first and Janitorial/Maintenance is allocated second. c) Allocate the costs of the two service departments to the two operating divisions using the step-down allocation method where Janitorial/Maintenance is allocated first and Human Resources is allocated second. d) Compute the Human Resource Department cost per employee under two allocation methods (direct allocation, step-down allocations where Human Resources is first, and the step-down method where Janitorial/Maintenance is first). e) Compute the Janitorial/Maintenance cost per square foot under two allocation methods (direct allocation, step-down allocations where Human Resources is first, and the step-down method where Janitorial/Maintenance is first). Human Resources Janitorial/Maintenance Service Dept. Operating Division HR Jan/Main 01 02 Total 0 50 550 400 1000 Allocation Base Employees 10 0 200 390 600 Sq. Footage (000s) Total Costs 600,000 800,000 A. 01 02 HR (OP Divison only) Jan/Main (OP Divison only) 01 02 Total HR Allocation $ Jan/Main Allocation $ B. HR Jan/Main 01 02 Jan/Main 0.00% 0.00% Jan/Main 01 02 Total HR Allocation $ $ - Jan/ Main Allocation C. Jan/Main HR Jan/Main Allocation $ HR Allocation D. Direct Allocation Step Down-HR First Step Down-Jan First E Direct Allocation HR 01 02 0.00% 0.00% HR 01 02 Total $ 3 $ Total Employees Cost/Employee F #DIV/0! F #DIV/0! F #DIV/0! Total Sq Footage F F Cost/Sq Ft #DIV/0! #DIV/O! F #DIV/O! 3