Question 3 (20 marks) Rose Hospital has two service departments (building services and food service) and three patient care units (intensive care, surgery, and general medicine). Building Services provides janitorial, maintenance, and engineering services, as well as space (utilities, depreciation, insurance, and taxes) to all departments and patient care units. Food Service provides meals to both patients and staff members. It operates a cafeteria and serves meals to patients in their rooms. The Building services annual costs are $8 million and are allocated based on square footage. The Food service annual costs are $5 million and allocated based on number of meals served. Both above costs are before allocated service department costs. The utilization of each service department by the other departments is below. Required: 1. Allocate the two service department costs to the three patient care units using the direct method of allocating service department costs ( 6 marks). 2. Same as part 1 except use the step-down allocation method with Building Services as the first service department allocated (7 marks). 3. Same as part 2 except use the step-down allocation method with Food Service as the first service department allocated (7 marks)