Southfolk Shipbuilders has two main business lines (Assembly and Repair) and three support departments (Information Technology, Facility and Human Resources). The following financial information from their shipyard the last year is as follows (all amounts in $millions): Department Name Dept. Type Total Department Costs IT Support $ 12 Facility Support 88 Human Resources Support 15 Assembly Production 1,400 Repairs Production 1,600 Other Info Facility HR IT Assembly Repairs Total floor space (m) 200 100 1,500 1,200 3,000 # employees # computers 10 11 10 8 25 100 75 218 12 12 20 20 60 122 Required: A. Calculate the total overhead costs for each business line including an allocation of Support Department costs using the step-down method. Support department costs are first allocated from the department with the most costs. B. Besides the Step-down method, identify and briefly explain two other ways discussed in class and in the Horngren textbook in which support department costs can be allocated. Indicate at least one benefits and drawbacks to each approach. (do not calculate - just briefly explain).