Question 4 (2 points) The following data are given: If the step-down method was used and utilities are allocated first, how much total cost would be allocated to operating department B ? a) $76,676 b) $44,500 c) $53,324 d) $74,196 Question 5 (2 points) The following data are given: If the direct method were used, how much computer cost would be allocated to the utilities department? a) $0 b) $18,750 c) $11,250 d) $8,250