Question 4 (6 points): A software development firm has three main production departments. Details provide in table below: Productivity Product Department Security Entertainment Sq feet 8,000 16,000 35,000 Employees 10 14 76 Tech Support Calls/year 765 130 Yearly Sales $2,300,000 $5,100,000 500 $13,000,000 In support of these production departments the firm has four service centers. Details provide in table below: Service Center Annual Costs ABC allocation basis Administration $750,000 HR Maintenance $250,000 $300,000 Support $500,000 Employees Sq feet Yearly Sales Tech Support Calls/year a) If a blanket rate based on Employees was used, what would be the indirect costs rate per employee? b) Using and ABC allocation how much indirect costs should be allocated to the Entertainment department?