Please assist with explaining below questions 1 and 2:

Best Brew Manufacturing Company has two Service Departments-Custodial Services and Maintenance- and three Production Departments-Brewing, Bottling, and Packaging. Best Brew allocates the cost of Custodial Services square metres and Maintenance on the basis of labour hours. Budgeted operating data for the year just completed follow: Service Departments Custodial Maintenance Operating Departments Brewing Bottling Budgeted costs before allocation Square metres Labour-hours Required: $18,000 1,000 $8,000 10,000 $80,000 5,000 4,000 $50,000 22,000 8,000 Packaging $90,000 13,000 8,000 1) 2) Prepare a schedule, which allocates Service Department costs to the Production Departments by the direct method. Prepare a schedule, which allocates Service Department costs to the Production Departments by the step-down method, allocating Custodial Services first.