Tampa Instrument Company manufactures gauges for construction machinery. The company has two production departments: Machining and Assembly. There are three service departments: Maintenance, Human Resources (HR), and Computer Aided Design (CAD). The usage of these service departments' output during the year just completed is as follows: Provision of Service Output (in hours of service) Provider of Service User of Service HR Maintenance CAD HR Maintenance 500 CAD 500 500 Machining 4,000 4,900 4,000 Assembly 5,000 4,500 1, 000 Total 10,000 9,000 5,000 The budgeted costs in Tampa Instrument Company's service departments during the year are as follows: HR Maintenance CAD Variable $ 57,000 $ 84,000 6 57,000 Fixed 220, 000 158, 000 400, 900 Total $277,000 $ 242,000 $457, 000 When Tampa Instrument Company established its service departments, the following long-run needs were anticipated. Long-Run Service Needs (in hours of service) Provider of Service User of Service HR Maintenance CAD HR Maintenance 1, 000 CAD 1, 000 2, 200 Machining 3,500 4, 800 4, 809 Assembly 4,500 2, 000 200 Total 10, 090 9, 090 5,000 Required: Use dual cost allocation in conjunction with each of the following methods to allocate Tampa Instrument Company's service department costs: (1) direct method and (2) step-down method. Step-down method combined with dual allocation. Variable costs Fixed costs Total costs allocated Complete this question by entering your answers in the tabs below. Req 2A Req 2B Req 2C Step-down method combined with dual allocation for variable costs. (Do not round intermediate calculations. Round your final answers to t nearest dollar amount.) Service Departments Production Departments HR Maintenance CAD Machining Assembly osts prior to allocation $ 57,000 $ 84,000 $ 57,000 llocation of HR Department costs $ 7,000 2,850 2,850 5 22,800 $ 28,500 Ilocation of Maintenance Department costs 86,850 66,054 49,269 28,500 ocation of CAD Department costs 125,904 19,629 31,018 tal variable cost allocated to each department 121,698 $ 88,018