To support operations, the Yoga Pants Club, operates two service departments: service department 1 (SD1) and service department 2 (SD 2). Department SD 1 SD 2 Store 1 Store 2 Total Service Department 1 (SD1) Service Hours Proportion 0 0% 25 25% 45 45% 30 30% 100 100% Service Department 2 (SD2) Employees Proportion 10 5% 0 0% 100 50% 90 45% 200 100% Department Service Department 1 Service Department 2 Cost $300,000 $200,000 Based on the above information, answer the following questions: 1. Based on the direct method, determine the total service department costs to be allocated to each of the two stores. 2. Based on the step method, determine the total service department costs to be allocated to each of the two stores and appropriate service departments