The Maintenance costs are allocated to other departments based on the square footage of space each department occupies. The IT

department allocates its costs to other departments based on the amount of time the IT employees spend assisting the other

departments. The cost information of all four departments, along with their usage information for both allocation bases, is as follows.

$($a$)$

Your answer is correct.

Allocate the support department costs using the direct method to determine the total costs for which each operating department

should be accountable.

eTextbook and Media

$($b$)$

Allocate the support department costs using the step method to determine the total costs for which each operating department

should be accountable. Rank the support departments based on their original cost.