65. Evaluate different cost allocation methods for XYZ Corporation using the following data:

Cost Category	Total Cost ($)	Allocation Method
Maintenance	$80,000	Square Footage
Utilities	$60,000	Number of Employees
Depreciation	$50,000	Asset Value

Requirements:

• Allocate costs using the square footage, number of employees, and asset value methods.
• Calculate the total allocated costs for each method.
• Present the analysis in a detailed table format.
• Discuss the advantages and disadvantages of each allocation method.