Dr$.$ Barbara is evaluating her dental practice with her colleague, Dr$.$ Michael. Dr$.$ Barbara provides general dental services, while Dr$.$ Michael provides orthodontic care. They utilize shared business services $($including human resources, billing, and purchasing$)$ as well as shared maintenance services. Here is a summary of their costs and usages, where business services are allocated based on hours on task and maintenance costs are allocated based on square feet of space.

$($a$1)$

V Your answer is correct.

If a company allocates support department costs using the reciprocal method, does it need to rank the support departments first?

$($b$)$

Allocate the support department costs using the reciprocal method in Excel $($you may check the reasonableness of each total support department cost estimate by solving by hand$).($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Support Department