Please explain without using ratios!

12) Garcia Company has two service departments, Maintenance and Human Resources. Garcia Company also has two production departments, Mixing and Finishing. Maintenance costs are allocated based on square footage while Human Resources costs are allocated based on number of employees. The following information has been gathered for the current year:

Human

Maintenance Resources Mixing Finishing

Direct costs $126,000 $84,000 $105,000 $175,000

Square footage 800 400 1,600 1,200

Number of employees 8 12 24 32

1. Assume the step-down method is used to allocate service department costs. Which department should be allocated first? (please explain how do you calculate what department should be allocated first?)

2. Assume Maintenance Department is allocated first. What are the total costs of the Mixing Department after the allocation of service department costs?