UAQ University is thinking to offer high-tech graduate-level programs. UAQU has two principal operating departments, Accounting and Computer Sciences, and two support departments. Facility and Technology Maintenance (F&T Maint.) and Enrollment Services. The base used to allocate facility and technology maintenance is budgeted total maintenance hours. The base used to allocate enrollment services is number of credit hours for a department. The following table summarizes budgeted amounts and allocation-base amounts used by each department: Service Departments Operating Departments F&T Maintenance Budgeted costs $400,000 Enrollment Services $280,000 Accounting Computer Sciences F&T Maintenance (in hours) 20 hrs. $200,000 30 hrs. $300,000 50 hrs. Enrollment Service 10 C.Hrs. 100 C.Hrs 80 C.Hrs kin credit hrs.) Expected number of students Required: 200 300 1. Allocates service departments costs using the step-down method with the sequence of allocation based on the highest-percentage support concept. 2. Compute the average cost per student in accounting dept. and computer sciences dept.