Swim Company is a manufacturer of women's and men's swimsuits. Last year's support departments fixed and variable costs are as follows; Accounting Human Janitorial Total Resources Variable costs $18.420 $22,104 $60,360 $100 884 Fixed costs 55,260 100 696 60, 360 216 316 Total cost $73 680 $122, 720 $120 720 $317,200 Allocation base amounts for all the departments are as follows Accounting Human Janitorial Women's Men's Tota Resources Employees 2 10 6 24 Time spent 15% 10% 20% 30% 25% 100% for accounting Time spent 5% 10% 15% 30% 40% 100% for cleaning Square 80 100 120 500 500 1,300 metres Direct costs $73, 680 $122,800 $ 120 720 $800 000 $500 000 $1 617 200 Required Use the following allocation bases for fixed support costs direct costs for accounting, number of employees for human resources, and square metres for janitorial 1. Allocate fixed support costs using the direct method 2. Allocate fixed support costs using the step-down method