The Montreal Furniture Company operates three sales (revenues) departments: New Residential Furniture, New Business Furniture, and Used Furniture. It has three service departments that provide support services for these departments: Accounting, Delivery and Warehouse, and Mainten The direct costs for all departments (including cost of goods sold) are provided below. ance. New Residential Furniture New Business Furniture Used Furniture Accounting Delivery and Warehouse Maintenance 2,250,000 1,750,000 3,000,000 100,000 200,000 80,000 After significant study, it was decided that Accounting costs should be allocated on the basis of total gross payroll for employees, Delivery and Warehouse costs should be allocated on the basis of the number of sales orders processed, and Maintenance costs should be allocated on the basis of the square footage of building space occupied (both showroom and warehouse). The information for allocation purposes is attached