$ Support departments: Building and grounds Personnel General plant administration Cafeteria: Operating loss 30,000 1,320 15,765 2,305 7,530 $ 56,920 Storeroom Operating departments: Machining $ 36,000 50,000 Assembly 86,000 142,920 $ Total for support and operating departments Manufacturing Labor-Hours Number of Employees Floor Space Occupied Manufacturing Labor-Hours Number of Requisitions Department Building and grounds Personnel* General plant administration 0 4,000 Cafeteria: operating loss Storeroom Machining 3,500 4,000 2,500 20,000 216,000 250,000 1,000 1,000 5,000 9,500 10,000 5,000 2,500 2.500 Assembly 100 15,000 200 16,500 5,000 Total *Basis used is number of employees 1. Using the step-down method, allocate support-department costs. Develop overhead rates per direct manufacturing labor-hour for machining and assembly. Allocate the costs of the support departments in the order given in this problem. Use the allocation base for each support department you think is most appropriate. | 2. Using the direct method, rework requirement 1. 3. Based on the following information about two jobs, determine the total overhead costs for each job by using rates developed in (a) requirement 1 and (b) requirement 2. 4. The company evaluates the performance of the operating department managers on the basis of how well they managed their total costs, including allocated costs. As the manager of the Machining Department, which allocation method would you prefer from the results obtained in requirements 1 and 2? Explain