The All Souls Hospital has three service departments (Nursing Support, Maintenance and Administration) and two operating departments (Inpatient and Outpatient.) Selected data from a recent period on the five departments follows. Service Departments Operating Departments Nursing Support Maintenance Administration Inpatient Outpatient Total Direct Costs $140,000 $105,000 $48,000 $275,000 $430,000 $998,000 Number of Employees 60 35 140 315 210 760 Square Feet of Space Occupied 15,000 10,000 20,000 40,000 100,000 185,000 Patient Hours 30,000 60,000 90,000 Hospital Administrators use the following for cost allocation: . Allocates Nursing Support based upon Number of Employees Allocates Maintenance based upon Square Feet of Space Occupied Allocates Administration based upon Patient Hours Complete the following: 1. Use the step method to allocate the service department costs to the operating departments based upon the information above and determine the new costs for Inpatient and Outpatient. Use the following order: Nursing Support, Maintenance, Administration. 2. Use the direct method to allocate the service department costs to the operating departments.