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. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 1C Direct method combined with dual allocation for variable costs. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount.). Production Departments Provider of Service Machining Assembly HR Maintenance CAD Total variable cost $ 0 $ 0 Direct method comb Req 1B dual allocation for fixed costs. (Do not round intermediate calculations. Round your final" answers to the nearest dollar amount.) Production Departments Provider of Service Machining Assembly HR Maintenance CAD Total fixed cost $ 0 $ Req 1A Req 18 Req 1C your answers in the tabs below. Direct 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