Please answer below question with all working out

Tampa Instrument Company manufactures gauges for construction machinery. The company has two production departments: Machining and Assembly. There are three service departments: Maintenance, Human Resources (HR), and Computer Aided Design (CAD). The usage of these service departments' output during the year just completed is as follows: Provision of Service Output (in hours of service) The budgeted costs in Tampa Instrument Company's service departments during the year are as follows: When Tampa Instrument Company established its service departments, the following Iong-run needs were anticipated. Long-Run Service Needs (in hours of service) Required: Use dual cost allocation in conjunction with the direct method to allocate Tampa Instrument Company's service department costs. a. Show variable costs allocated to Machining and Assembly. Round answers to the nearest whole dollar. (6 marks) b. Show fixed cost allocated to Machining and Assembly. Round answers to the nearest whole dollar. (6 marks) c. Show the total cost allocated to Machining, Assembly and a Grand Total