The following information about Mon fort Manufacturing is available. Cost % of training work used % of maintenance work used Support Department Training $400 000 10% Maintenance $450 000 20% Production Department Machining Polishing 35% 40% 45% 50% Required: (a) Using the direct method, allocate the support department overhead costs to the machining department and polishing department respectively. (b) Using the step-down method, allocate the support department overhead costs to the machining department and polishing department respectively, assuming that training department is allocated first.