In the Melodious Notes, Part 6, example, the students did not perform direct or step-down methods for the dual-rate costs. Following are the allocation bases for these costs. The support cost data are on page 361.

REQUIRED
A. Draw a diagram of the direct method for the Melodious Notes allocations for three support departments.
B. Allocate the support department costs using dual rates and the direct method.
C. Draw a diagram of using the step-down method for the three support departments.
D. Allocate the support department costs using dual rates and the step-down method.

Number of employees Square metres Time spent accounting Time spent cleaning Administration Accounting Custodial Services Instrument Sales Music Lessons Total 12 100 1,000 25% 100% 30% 100% 60 15% 10% 800 50% 30 10 10% 5%