Product Producers, LLC (PP) manufactures a widget that is sold around the world. PP has a Janitor support department and an HR support department with two production departments-Production Dept. 1 and Production Dept. 2. Both of these support departments provide services to Production Dept. 1 and Production Dept. 2. The support departments provide janitorial and HR support to each other as well. Total quarterly costs for the Janitor Dept. and HR Dept. are provided below. Janitor Dept. costs are assigned based on the occupancy of square footage and HR Dept. costs are assigned using headcount of personnel. Square feet Janitor Dept. 1,000 Headcount 8 HR Dept. 1,600 10 Production Dept. 1 4,000 Production Dept. 2 7,000 50 70 Support dept. costs $130,000 $250,000 If PP decides to use a dual rate approach, determining that janitorial costs are fixed with respect to square footage of space, while HR costs are variable with respect to headcount, which answer describes the rates used in the support cost allocation process?