Q4. (Horngren) This problem illustrates how costs of two corporate support departments are allocated tooperating divisions using the dual-rate method. Fixed costs are allocated using budgetedcosts and budgeted hours used by other departments. Variable costs are allocated usingactual costs and actual hours used by other departments.Computer Horizons budgets the following amounts for its two central corporate support departments (legal and personnel) in supporting each other and the two manufacturing divisions, the laptop division (LTD) and the work station division (WSD): Instructions What amount of support-department costs for legal and personnel will be allocated toLTD and WSD using (a) the direct method, (b) the step-down method (allocating the legaldepartment costs first), and (c) the reciprocal method using linear equations