Rooney Company has two service departments, Maintenance and Human Resources, and two production departments, Assembly and Finishing. Rooney allocates Maintenance costs based on square footage of floor space. Human Resources cost is allocated by number of employees. The following table provides information about the four departments: Departmenta cost Department Employees Maintenance $80,000 8,000 3,000 215,000 62,000 145,000 38,000 14 2,000 Human Resources Assembly Finishing 42 Use the step method to allocate the service department costs, assuming Maintenance is allocated first, and answer the following questions: 1. How much cost will be allocated from the Maintenance Department to the Human Resources Department? 2. How much cost will be allocated from the Maintenance Department to the Assembly Department? 3. How much cost will be allocated from the Maintenance Department to the Finishing Department? 4. How much cost will be allocated from the Human Resources Department to the Assembly Department? 5. How much cost will be allocated from the Human Resources Department to the Finishing Department? 4 5