QRS Company has two support departments (Administration and Janitorial) and three producing departments (Fabricating, Assembly, and Finishing). Costs and activities are as follows: Administration Janitorial Fabricating Assembly Finishing Direct costs....... $50.000 $30.000 $40.000 $50.000 $25.000 Number of employees.. 10 30 40 20 Square feet..... 2.000 10.000 25.000 15.000 Direct labor hours 5.000 6.000 2.000 Administrative services are allocated based on the number of employees; janitorial services are allocated based on square footage. Overhead rates for the three producing departments are based on direct labor hours. 1. Use step down method to allocate support (service) department costs. (Start with Administration) (10 points) Administration Janitorial Fabricating Assembly Finishing 50.000 30.000 40.000 50.000 25.000 +