Question2 Comfont Limited manufactures athletic shoes and athletic clothing for both amateur and professional athletes. The company has two product lines (clothing and shoes). which are n separate manufacturing facilities: however, both manufacturing facilities share the same support services for information technology and human resources. The following shows total costs for each manufacturing facility and for each support department Total Costs by Department Fixed Costs Variable Costs in thousands) Information technology (IT) Human resources (HR) Clothing Shoes Total costs 6,000 4,000 25,000 30,000 S 65,000 $20,000 10,000 80,000 45,000 $155,000 S 26,000 14,000 105,000 75,000 220,000 The total costs of the support departments (IT and HR) are allocated to the production departments (clothing and shoes) using a single rate based on the following Information technology Human resources Number of IT labor-hours worked by department Number of employees supported by department Data on the bases, by department, are given as follows IT Hours Used Number of Employees 220 5,040 3,960 Clothing Shoes Information technology Human resources 3,000