Snowfall Inc. has two service departments and two operating departments. Selected data for the four departments relating to the most recent period follow: Service Departments Personnel Accounting Operating Departments Production A Production B Costs incurred before allocations 220,000 300,000 675,000 854,000 Number of employees 14 73 38 Number of transactions processed 544 4.500 5.950 REQUIRED: a. Assume that Snowfall Inc. allocates the costs of its service departments to the operating departments using the direct method. Calculate the total cost, including allocations, of each of the two operating departments. (3 marks) b. Disregard your answer to (a). Assume that Snowfall Inc. allocates the costs of its support departments to the operating departments using the step-down method based on the percentage of their services provided to other support departments. Calculate the total cost, including allocations, of each of the two operating departments. (4 Marks)