The following data on overhead applies to ABC Manufacturing Company that manufactures electrical components in three production departments (D-100, D-200, and D-300). There are two service departments, the Maintenance Department, and the Facilities Department. Service Departments Production Departments D-100 D-200 D-300 Maintenance Facilities (M) (F) Budged overhead $20,000 $45,000 $35,000 $145,000 $185,000 M (hours) 100 400 1,800 1,200 2,000 F (thousand sq. ft.) 600 300 2,400 1,200 1,800 Budgeted machine hours 20,000 30,000 40,000 Actual machine. Hours 18,000 35,000 42,000 The costs of the Maintenance department are allocated based on hours and those of Facilities department based on occupied floor space. ABC uses machine hours to compute overhead rates for the production departments. Required: Show all computations. a. If ABC uses the step-down method of allocating costs of service departments, prepare a table showing the proportions (Round off fractions to two decimal places) of services rendered by the service departments to all other departments (including production). ABC allocates Facilities department costs first. (6 marks) b. Use the results in (a) above to allocate service department costs to other departments using the step-down method and compute overhead rates (Round off rates to three decimal places). ABC allocates Facilities department costs first. (6 marks) c. If ABC uses the reciprocal method of allocating costs of service departments, prepare a table showing the proportions (Round off fractions to two decimal places) of services rendered by the service departments to all other departments (including production). (6 marks)