Performance Measurement On Your Own a 3 Mega Manufacturing is a manufacturing company with two operating departments: manufacturing and other selling. Mega also has two support departments: printing and IT. a) Use the following information to allocate support department costs to the operating departments, using the Direct Method. IT will be allocated based on Claim Tickets.. and Printing will be allocated based on Pages Printed. Round calculations to 4 decimals. b) Why is the Direct Method not the most precise allocation method? Mega is also considering the hiring of a special advertising company. If the manufacturing department were to hire the advertising company by itself for the 40 hours it needs, it would cost $100 /hour. The Selling department has also been considering an advertising company, but it only needs about 10 hours of work. If the two departments go together, they can get a discounted rate of $90 /hour on the 50 hours of work. Otherwise, they will each pay $100 /hour independently. a) If we allocate the cost of using all 50 hours based on Stand Alone, how much is allocated to Selling? b) If we allocate the cost of using all 50 hours based on the Incremental Method, how much is allocated to Selling if Manufacturing is the Primary User