Please, I need help with this problem

WE Care Hospital has two service departments, Maintenance and HR, and two operau departments, Rehab and ICR/ER. Maintenance costs are allocated on the basis of square footage, and HR costs are allocated on the basis of number of employees. A summary of the hospital's operations follows. Maintenance Dept HR Dept 1,000 Square footage # of employees Department direct costs Rehab 4,000 27 1,850,000 ICUER 2,500 54 2,500,000 9 450,000 766,000 a Allocate the cost of the service departments to the operating departments using the direct method b. Allocate the cost of the service departments to the operating departments using the step method. Start with HR. c. According to the research, which method is primarily used to allocate costs