Enviro-Go uses the direct method for allocating both fixed and variable costs from the physical plant and equipment maintenance support departments to operating departments Echo and Golf. The bases for allocation are as follows: Physical plant: Fixed costs on the basis of square metres occupied Variable costs on the basis of number of employees Equipment maintenance: Fixed costs on the basis of budgeted machine hours Variable costs on the basis of expected maintenance hours Costs for physical plant and equipment maintenance follow: Physical Equipment Plant Maintenance Fixed costs $ 39,000 $ 75,000 Variable costs $ 18,000 $ 60,000 Allocation bases for all four departments are Support Operating Departments Departments Physical Equipment Dept. Dept. Plant Maintenance Echo Golf Square metres 1,600 3,900 5,000 8,000 Number of employees 10 12 40 50 Budgeted machine hours 0 100 10,000 15,000 Budgeted maintenance hours 10 20 200 400 '(a) Assign the support department costs to Departments Echo and Golf using the direct method. (Round percentages to 3 decimal places, e.g. 15.251% and other answers to 0 decimal places, e.g. 125.) Operating Departments Physical Plant Support Departments Equipment Maintenance Dept. Echo Dept. Golf Total Fixed Cost Allocation: Allocation bases: Square metres % Machine hours H Fixed costs: Physical plant Equipment maintenance Allocated fixed cost IT