Question 1. (25 marks) a) Sinisa's Automotive Company has two support departments, Personnel and Maintenance The Maintenance Department costs of $80,000 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: Personnel 200 200 240 Standard service hours used Number of employees 1 160 10 1 20 40 120 How much of the cost of the Maintenance Department is allocated to Department B using the direct method? is What is the cost of the Maintenance Department allocated to Department Busing 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