Tanner Company produces two software programs (NetA and NetB) in two separate production departments (A and B). These programs are highly regarded in network maintenance.

NetA is used for small networks and NetB for large networks. Tanner is known for the quality of its products and its ability to meet promised dates for software upgrades.

Department A produces NetA and Department B produces NetB. The production departments are supported by two support departments (auxiliary sections), system design and programming. The costs of the support services are allocated on the basis of working hours. The time usage of the support services is summarized as follows:

	Distribution of working time	Total working hours
System design	Programming	Dpartement A	Dpartement B
System design	--	4 000	2 000	14 000	20000 heures
Programming	400	--	400	800	1600 heures

The costs in both support services are as follows:

	System design	Programming
Direct labor and materials (variable)	30000 $	25000 $
Amortization and other fixed costs	38000 $	29000 $
Total cost of support services	68000 $	54000 $

a - If the algebraic allocation method is used, what would be the cost to allocate from each auxiliary section

b - If the sequential method is used to allocate the costs of auxiliary sections, what would be the order of allocation

c- If the sequential method is used to allocate the costs of the auxiliary sections, then the costs of the main sections after allocating the costs of the auxiliary sections would be increased by what?