Zaza operates on two support departments Administrative Services and Information System - and two operating departments coffee bar and deli. The accounting system reported the following budgeted and actual amounts for the first 6 months of 2022: Administrative Information Coffee Bar Deli BUDGETED USE Service System Personnel (Hours) 0 84 672 924 Computer Time (Hours) 252 0 1,134 1,134 Administrative Information Coffee Bar Deli ACTUAL USE Service System Personnel (Hours) 0 126 1,008 1,386 Computer Time (Hours) 336 0 2,016 1,008 COSTS Administrative Information Service System Coffee Bar Deli Budgeted Fixed Overhead RM 5,000 Actual Variable Overhead RM 3,360 Rm 5,000 RM 100,000 RM 630 RM 30,240 RM 40,000 RM 35,910 While variable overhead costs are usually assigned based on actual hours used, fixed overhead costs are allocated based on budgeted hours used. Required: 1. Allocate the two support departments' costs to the two operating departments using the following methods: a) Direct method (4 marks) b) Step-down method (allocate Information System first) (4 marks) c) Reciprocal method using linear equations (8 marks) Round the allocated costs to two decimal places, if necessary. 2. Which cost allocation method would you recommend to zaza Caf to adopt? Explain. (4 marks)