Exercise 3.30 Cost information for Lake County Library is as follows. Support Operating Maintenance Administration Books Other media Total Direct costs: Salaries $20,000 $40,000 $50,000 $70,000 $180,000 Supplies $5,000 $5,000 $15,000 $25,000 $50,000 Allocation base volumes: Square metres 500 500 1200 300 2500 Employees 1 1 2 1 5 In addition to directly traceable costs, the library incurred $24,000 for a building lease. Required (a) Allocate to departments any costs that have not been traced, and then calculate total costs assigned to each department. (b) Allocate the support department costs to the operating departments using the direct method