Question 1. (25 marks) a) Sinisa's Automotive Company has two support departments, Personnel and Maintenance. The Maintenance Department costs of 580,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $20,000 are allocated based on the number of employees. Costs of Departments A and B are $40,000 and 560,000, respectively. Data on standard service hours and number of employees are as follows: Maintenance Dept. 200 Personnel Dept. 200 Production Dept. Production Dept. A B 240 160 Standard service hours used Number of employees 10 20 40 120 i. How much of the cost of the Maintenance Department is allocated to Department B using the direct method? ii. What is the cost of the Maintenance Department allocated to Department B using the step-down method if the support department with the highest percentage of interdepartmental service to the other support department is allocated first? b) Name three benefits and two cost of decentralization