Question 1: (95 points) Health Hero provides two types of healthcare-consulting services: General Healthcare Consulting and Cardiovascular Consulting. Healthcare Plus has two support departments: HR & Admin Support (ADM), and IT Support (ITS); and two operating departments: General Healthcare Consulting (GHC) and Cardiovascular Consulting (CVC). For the first quarter of 2020, Health Hero's cost records indicate the following: Support Operating ADM ITS GHC CVC Total Budgeted OH before 60,000 220,000 525,360 747,120 1,552,480 re-allocation ($) Support work supplied by ADM 20% 35% 45% 100% (budgeted head count) Support work supplied by ITS 5% 40% 55% 100% (budgeted computer time) Required Allocate the two support departments' costs to the two operating departments using the following methods: A. Direct method B. Linear equations method Use the template provided The template required to be used is provided below, please use it Question 2: (5 points) (just a short answer question and related to question 1, please solve it) Give THREE examples of allocation bases used to allocate support-department cost pools to operating departments. Template: A. Direct method ADM ITS GHC CVC Budgeted OH before re-allocation ($) Allocation of ADM costs: Allocation of ITS costs: Budgeted OH after re-allocation (S) B. Linear equations method ADM ITS GHC CVC Budgeted OH before re-allocation ($) Allocation of ADM costs: Allocation of ITS costs: Budgeted OH after re-allocation (S) Workings: please fill in the "workings" as appropriate