Question 1 Fair Manufacturing Company is a factory in Hong Kong. It has two support departments- Maintenance and Accounting and two operating departments - Production 1 and Production 2 Departments. You are given the following information related to the overhead costs of the four departments: Maintenance Accounting Production 1 Production 2 Budgeted overhead costs before any interdepartment cost allocations $300,000 $120,000 $300,000 $500,000 Support work furnished: For Maintenance department Machine hours 50 5,750 500 For Accounting department Number of employees 5 10 20 Support costs in Maintenance department are allocated based on the machine hours used and that for the Accounting department are allocated by number of employees. Required What are the total costs for each of the operating departments (Production 1 and Production 2) after the support department costs of Maintenance and Accounting have been allocated using a. the direct method, b. the step-down method (allocate Maintenance costs first), c. the step-down method (allocate Accounting costs first), d. the reciprocal method? (Round your answers to the nearest dollar.)