The Swifty Company makes wheels and wings for ground transport vehicles and drones. In addition to the key manufacturing

departments, Swifty needs two key support services, provided by its Maintenance and IT departments.

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$)$

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

should be accountable.