Using hoen as the application base for the Human Reseurce Departmeat and square feet of foor space as the allocatioa base for the Faclities Department, apply overhead from these service departmeats to the production departments, usiag the following three mectueds: Birect pethad b Step inethed (jestify your choice of order) The following data on overhead apply to the Bernum Woods Company that manufactures golf equipment in three production departments (J-122, J123, and J-125). There are two service departments, the Human Resources Department and the Facilities Department. - Row 7 shows the number of hours of usage in the HR department. * Row 8 shows the amount of floor space. Using hours as the application base for the Human Resources Department and square feet of floor space as the allocation base for the Facilities Department, apply overhead from these service departments to the production departments, using the following three methods: a Direct method b Step method (justify your choice of order) c Reciprocal method The following data on overbead apply to the Bernum Woods Company that manufactures golf equipenent in three production depurtments (J-122, J. 123, and 1-125). There are two service departments, the Human Resoufces Department and the Facilities Department. - Row 7 shows the number of hours of Lsage in the HR department. * Row 8 shows the amount of floot spece. The following data osi overbead apply to the Bernum Woods Company that manufactures golf equipment in three production departments (J-122, J123, and J-125). There are two service departments, the Human Resources Department and the Facilities Department. - Row 7 sbows the number of hours of usage in the HR department. * Row 8 shows the amount of floot space. Using houn as the application base for the Human Resources Department and square feet of foor space as the allocation base for the Facilities Department, apply overbead from these service departments to the production departments, using the following three methods: - Dired method b Step methed (justify your cheice of order)