Consider the data.

Required:
a. Compute the total costs in the cost pool for the P&R and FM departments, using the step-down method to allocate the costs of the two support departments to the line departments. Allocate the costs of Human Resources before allocating the costs for General Administration.
b. Repeat requirement (a), but allocate the costs of General Administration before allocating the costs for Human Resources.
c. Comment on why you obtain different results for requirements (a) and(b).

GeneralParks and RecreationFaclities Human Resources $100,000 Mantenance S450,000 Traced costs $60,000 S360,000 Service consumption pattern Services consumed b nan ResouGenra Parks and ReationFalities Administration Maintenance Services Human RESOLTCCS General Admiistration provided by 40% 30% 30% 20% 60% 20%