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 {H Fl], and Computer ided Design {CAD}. The usage of these service departmentsr output during the yearjust completed is as follows: Provision of Service Output (in hours of service) Provider of Service User of Service HR Maintenance CAD HR Maintenance 588 [AD 536 Machining Assembly Total The budgeted costs in Tampa Instrument Company's service departments during the year are as follows: HR Maintenance (AD variable 3 5?,333 3 34,333 3 51.333 Fixed 123,333 153,333 433,333 Total $233,333 $ 242,333 345?,B3 When Tampa Instrument Company established its service departments, the following long-run needs were anticipated. LongRun Service Needs {in hours of service} Provider of Service User of Service Maintenance HR Maintenance CAD Machining Assembly Total Required: Use dual cost allocation in conjunction with each ofthe following methods to allocate Tampa Instrument Company's service department costs: [1} direct method and {2} step-down method. 1. Direct method combined with dual allocation. a. variable costs b. Fixed costs 1:. Total costs allocated