woodstock Binding has two service departments, IT $($Information Technology$)$ and HR $($Human Resources$),$ and two operating departments, Publishing and Binding. Management has decided to allocate IT costs on the basis of IT Tickets $($issued with each IT request$)$ in each department and HR costs on the basis of employees in each department.

The following data appear in the company records for the current period:

$\backslash$table$[[,$IT$,$HR$,$Publishing,Binding$],[$IT tickets,IT$,$HR$,,],[$Employees$,0,1,500,1,500,4,500],[$Department direct costs,$16,0,24,40]]$

Required:

Use the step method to allocate the service costs, using the following:

a$.$ The order of allocation starts with IT$.$

b$.$ The order of allocation starts with HR$.$

Complete this question by entering your answers in the tabs below.

Use the step method to allocate the service costs, using the following:

The order of allocation starts with IT$.$

Note: Amounts to be deducted should be indicated by a minus sign. Do not round intermediate calculations.

$\backslash$table$[[$From:$,$Cost Allocation To:$],[$IT$,,HI,,$Publishing,Binding$],[$Service department costs$],[$IT$],[HR,,,,,,],[$Total costs,$$,0,$$$,0,$$$,$$$]]$