Please answer both of those questions

Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $300,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $100,000 are allocated based on the number of employees. The costs of operating departments A and B are $160,000 and $240,000, respectively. Data on budgeted maintenance- hours and number of employees are as follows: Production Support Departments Departments Maintenance Personnel B Department Department Budgeted costs $300,000 $100,000 $160,000 $240,000 Budgeted NA 800 1,200 600 maintenance-hours Number of employees 50 NA 200 600 Using the direct method, what amount of Personnel Department costs will be allocated to Department B? $82,000 $75,000 $80,000 $77,000 The Allianz Company produces a specialty wood furniture product, and has the following information available concerning its inventory items: Relevant ordering costs per purchase order $450 Relevant carrying costs per year for each package: Required annual return on investment Required other costs per year 15% $4 Annual demand is 30,000 packages per year. The purchase price per package is $48. Which of the following statements is true of Allianz's EOQ system costs? At EOQ, the annual relevant carrying costs is exactly the half of the annual relevant total costs. At EOQ, the annual relevant carrying costs is higher than the annual relevant ordering costs. At EOQ, the annual relevant carrying costs is equal to the annual relevant total costs. At EOQ, the annual relevant ordering costs is exactly the half of annual relevant carrying costs