The following information applies to the questions displayed below.] 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) User of Service Provider of Service HR Maintenance CAD HR 0 0 0 Maintenance 1,000 0 0 CAD 1,000 1,000 0 Machining 2,000 2,000 4,500 Assembly 4,000 2,500 1,500 Total 8,000 5,500 6,000 The budgeted costs in Tampa Instrument Companys service departments during the year are as follows: HR Maintenance CAD Variable $ 64,000 $ 91,000 $ 64,000 Fixed 240,000 188,500 360,000 Total $ 304,000 $ 279,500 $ 424,000 When Tampa Instrument Company established its service departments, the following long-run needs were anticipated. Long-Run Service Needs (in hours of service) User of Service Provider of Service HR Maintenance CAD HR 0 0 0 Maintenance 500 0 0 CAD 500 500 0 Machining 3,000 3,000 3,000 Assembly 4,000 2,000 3,000 Total 8,000 5,500 6,000 Required: Use dual cost allocation in conjunction with each of the following methods to allocate Tampa Instrument Companys service department costs: (1) direct method and (2) step-down method. 1. Direct method combined with dual allocation. Variable costs Fixed costs Total costs allocated