Q 1 Fade, Inc. allocates engineering costs on the basis of the supervisor's time and administration costs on the basis of the number of employees. The following data have been collected: Support Departments Qperating Departments Engineering Administration Operating 1 Operating 2 Department costs S25,000 $15,000 $200,000 $350,0 Number of employees 5 10 300 450 Engineering supervisor's time 30 hours 5 hours 35 hours 20 hours Use the direct method to allocate support department costs to the different departments