Required information: [The following information applies to the questions displayed below.] Tampa Instrument Company manufactures gauges for construction machinery. The company has two production departments: Machining and Assembly. There are three service departments: Maintenance, Human Resources (HR), and Computer Aided Design (CAD). The usage of these service departments' output during the year just completed is as follows: Provision of Service Output (in hours of service) Provider of Service User of Service HR Maintenance. CAD HR Maintenance 500 CAD 500 500 Machining 5,000 4,000 4,500 Assembly 6,000 5,000 1,500 Total 12,000 9,500 6,000 The budgeted costs in Tampa Instrument Company's service departments during the year are as follows: BR Variable $ 51,000 Fixed Total 210,000 $261,000 Maintenance $ 81,000 176,500 $ 257,500 CAD $51,000 324,000 $375,000 When Tampa Instrument Company established its service departments, the following long-run needs were anticipated. Long-Run Service Needs (in hours of service) User of Service HR Provider of Service Maintenance CAD HR Maintenance 500 CAD 3,000 3,500 Machining 4,000 4,000 4,000 Assembly 4,500 2,000 2,000 Total 12,000 9,500 6,000 Required: Use dual cost allocation in conjunction with each of the following methods to allocate Tampa Instrument Company's service department costs: (1) direct method and (2) step-down method. Req 2A Req 2B Req 2C Step-down method combined with dual allocation for variable costs. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount.) Service Departments Production Departments HR Maintenance CAD Machining Assembly $ 0 $ 0 Total variable cost allocated to each department $ 0 $ 0 6 Complete this question by entering your answers in the tabs below. Req 2A Red 28 Req 2C Step-down method combined with dual allocation for fixed costs. (Do not round intermediate calculations. Round your final answers to the neares dollar amount.) Service Departments HR Maintenance CAD Production Departments Machining Assembly $ 0 $ Total fixed cost allocated to each department $ 0 $ 0 < Req 2A Req 2C > Complete this question by entering your answers in the tabs below. Req 2A Req 28 Req 2C Step-down method combined with dual allocation for total costs allocated. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount.) Machining Assembly Variable costs Fixed costs Total costs $ 0 $ Required information: [The following information applies to the questions displayed below.] Tampa Instrument Company manufactures gauges for construction machinery. The company has two production departments: Machining and Assembly. There are three service departments: Maintenance, Human Resources (HR), and Computer Aided Design (CAD). The usage of these service departments' output during the year just completed is as follows: Provision of Service Output (in hours of service) Provider of Service User of Service HR Maintenance. CAD HR Maintenance 500 CAD 500 500 Machining 5,000 4,000 4,500 Assembly 6,000 5,000 1,500 Total 12,000 9,500 6,000 The budgeted costs in Tampa Instrument Company's service departments during the year are as follows: BR Variable $ 51,000 Fixed Total 210,000 $261,000 Maintenance $ 81,000 176,500 $ 257,500 CAD $51,000 324,000 $375,000 When Tampa Instrument Company established its service departments, the following long-run needs were anticipated. Long-Run Service Needs (in hours of service) User of Service HR Provider of Service Maintenance CAD HR Maintenance 500 CAD 3,000 3,500 Machining 4,000 4,000 4,000 Assembly 4,500 2,000 2,000 Total 12,000 9,500 6,000 Required: Use dual cost allocation in conjunction with each of the following methods to allocate Tampa Instrument Company's service department costs: (1) direct method and (2) step-down method