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b) ABC Company has two operating departments Operations and Packaging, and two support departments Maintenance and Information Systems. Maintenance costis allocated using number of repairs and Information Systems is allocated using hours worked. Other data follows: Maintenance Information Systems Budgeted costs before Tk 4,00,000 Tk 20,00,000 allocation Number of repairs done for 1500 Hours worked in 2000 Operations Tk 18,00,000 Packaging Tk 39,60,000 Budgeted costs before allocation Number of repairs done for Hours worked in 700 3000 1200 1700 Required: Allocate support department costs to operating departments using i) Step down method and ii) Reciprocal method with simultaneous equation