Tutorial 12 - Cost Allocation (Additional Questions) Question 1 ZNZ Ltd has two service departments, Human Resource (HR) and Facility, and two production departments, Moulding and Trimming. The following information was available for September 20X3: Departments Total costs ($) Number of employees Maintenance hours HR 126,000 Facility 78,750 Moulding 337,500 Trimming 220,500 5835 70 10 80 30 370 200 It is ZNZ Ltd's policy to allocate HR Department's costs based on the number of employees and Facility Department's costs based on the number of maintenance hours. Required: Allocate the service departments' costs using Direct, Step and Reciprocal Methods.