Swim Company is a manufacturer of womens and mens swimsuits. Last years support departments fixed and variable costs are as follows:

	Accounting	Human Resources	Janitorial	Total
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 Resources	Janitorial	Womens	Mens	Total
Employees	2	2	4	10	6	24
Time spent for accounting	15%	10%	20%	30%	25%	100%
Time spent for cleaning	5%	10%	15%	30%	40%	100%
Square metres	80	100	120	500	500	1,300
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