The production departments at Castleton Manufacturing Company are Machining and Assembly. The two service departments are Plant Maintenance and Information Systems. Management has decided to allocate plant maintenance costs on the basis of the area (in square feet) in each department, and Information Systems costs on the basis of the number of computers in each department. Cost and other data for the production and service departments of Castleton Manufacturing Company are as follows: Required: a) Using the direct method, determine the amount of service department costs allocated to each of the two production departments. (3 points) b) Using the step-down method, determine the amount of service department costs allocated to each of the two production departments. Allocate the costs of the Plant Maintenance department first, then the Information Systems department. (3 points)