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 4, 000 4,900 4,000 Assembly 5,000 4,500 1, 000 Total 10, 000 9,000 5,000 The budgeted costs in Tampa Instrument Company's service departments during the year are as follows: HR Maintenance CAD Variable $ 57,000 $ 84,000 $ 57,000 Fixed 220, 090 158, 000 400, 000 Total $277,000 $ 242, 000 $457, 000 When Tampa Instrument Company established its service departments, the following long-run needs were anticipated Long-Run Service Needs (in hours of service) Provider of Service User of Service HR Maintenance CAD HR Maintenance 1, 000 CAD 1, 090 2, 290 Machining 3,500 4,800 4, 800 Assembly 4,500 2, 090 200 Total 10,000 9, 090 5,000 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. 2. Step-down method combined with dual allocation. a. Variable costs b. Fixed costs c. Total costs allocated