2. (20 points) Gotham University offers only high-tech graduate-level programs. Gotham has two principal operating departments, Engineering and Computer Sciences, and two support departments, Facility and Technology Maintenance and Enrollment Services. The base used to allocate facility and technology maintenance is budgeted total maintenance hours. The base used to allocate enrollment services is number of credit hours for a department. The Facility and Technology Maintenance budget is $350,000, while the Enrollment Services budget is $950,000. The following chart summarizes budgeted amounts and allocation-base amounts used by each department: Enrollment Service Engineering Computer Sciences F&T Maintenance (in hours) Enrollment Service (in credit hrs) Services Provided: (Annually) F&T Budget chmeering Sciences Maintenance Engineering Computer $3,500,000 $1,400,000 $350,000 1,000 2,000 Zero $950,000 36,000 24,000 2,000 5,000 Zero Required: a. Determine the total budgeted costs allocated to each operating department using the direct method. b. Determine the total budgeted costs allocated to each operating department using the step-down method allocating Enrollment Services first