The IT Department's costs are allocated based on the number of computers. The Administration Department's costs are allocated based on the number of employees. The Design Department's costs are allocated 50% to cutting and 50% to Machining. Allocate the support department costs in the following order: Administration then IT. Helen has provided some estimates of costs for the current year (see below). INPUT DATA Direct costs Administration IT Design Cutting Machining Materials & Labour 55,000 35,000 45,000 50,000 400,000 Indirect costs 10,000 7,500 10,000 7,500 25,000 Total 65,000 42,500 55,000 57,500 425,000 Allocation base No of computers Designs 0.5 0.5 No. of employees 8 Required: i. Allocate the support department costs to the operating departments using the direct method. (3 marks) ii. Allocate the support department costs to the operating departments using the step-down method. Allocate first the costs for the support department with the largest direct costs. (8 marks) iii. Allocate the support department costs to the operating departments using the reciprocal method. Use Excel Solver to prepare your answer. (14 marks) Activate Windows