Problem 1b Jake's Battery Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $ 140,000 are allocated based on budgeted maintenance-hours. Personnel Department costs of $ 160,000 are allocated based on the number of employees. The costs of operating departments A and B are $550,000 and $840,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Maintenance Personnel Department Department $140,000 $160,000 Budgeted costs Budgeted maintenance- hours Number of employees Production Departments A B $ 550,000 $840,000 30% 60% 45% 35% NA 10% 20% NA Required: 1) Determine the total support costs allocated to each of the producing departments using a) Direct method b) Step method c) Reciprocal method * Calculate all ratios and percentages to 2 decimal places, for example 66.66%, and round all dollar amounts to the nearest whole dollar. 2) Discuss advantages and disadvantages of the various methods. 3) Justify which of the above methods you prefer and why