Support Department Cost Allocation: Manufacturer Jackson Instrument Company manufactures gauges for the construction industry. The company has two production departments: Machining and Finishing. There are also three support departments: Human Resources (HR), Maintenance and Design. The budgeted overhead costs for the year for each department are as follows: Human Resources K250,000 Maintenance 230,000 Design Machining Finishing 350,000 800,000 400,000 The budgeted machine hours for the Machining Department are 30,000, and the budgeted direct labour hours for the Finishing Department overhead costs to products in the two departments. are 10,000. These activities are used to allocate manufacturing The usage of the support departments' output for the year is as follows: Provider of Service Output (hours of service) Human Resource User of the service Design Maintenance Human Resource Maintenance 500 Design Machining Finishing 500 500 4,000 5,000 4,500 1,500 3,500 4,000 Total 8,000 6,000 10.000 Required: 1. Use the direct method to allocate support department costs to production departments, and determine the predetermined manufacturing overhead rates for the two production departments. 2. Use the step-down method to allocate support costs to production departments, and determine the predetermined manufacturing overhead rates for the two production departments. 3. Estimate the overhead cost of 'Gauge 100', which is produced using 300 machine hours in the Machining Department and 500 labour hours in the Finishing Department under both 1.) and 2.) above