Support Department cost allocation Diamond Trust Bank has two support departments: the Human Resources Department and the Computing Department. The bank also has two operation departments that service customers directly: the Deposits Department and the Loan Department. The usage of the two support departments' output is provided below: Provider of service Human Resources Computing 20% Users of service Human Resources Computing Deposits Loans 20% 50% 30% 60% 20% The costs in the support departments and operation departments for the is presented below: Departments Budgeted Costs Human Resources $72,000 Computing $120,000 Deposits $300,000 Loans $500,000 Required a) Report the total costs of operation departments (the Deposits Department and the Loan Department) after the support departments' (the Human Resources Department and the Computing Departments) costs have been allocated using each of the following methods: 1) Direct Method ii) Step Down Method (The bank allocates the costs of the Human Resources Department first.) iii) Reciprocal Method b) Diamond Trust Bank evaluates the performance of the operation department managers on the basis of how well they manage their total costs, including allocated costs. As the manager of the Loan Department, which allocation method would you prefer? Why