Support activity cost allocation

is provided in the following table:

Is the process of allocating maintenance costs based on machine hours correct? Identify the measure than can possibly be used to allocate the maintenance costs.

Measures that can possibly be used to allocate the maintenance costs.

a$.$ Number of service calls

b$.$ Asset value

c$.$ Department cost

d$.$ None of the above

Based on your response to part $(1),$ determine the total costs allocated from each support activity to the other activities using the reciprocal services method and the most appropriate cost driver for Maintenance.

Assume Jake's Gems is considering cutting costs by switching to a simpler support activity cost allocation method. Determine the total costs allocated from each support activity to the other activities.