technology costs equal $$300,000$ and are allocated based on CPU. The Research Department costs equal $(9$ points$)$ XYZ Consulting has two support departments: Technology and Research and two operating divisions, Consulting and Training. Data for the current year are as follows: Technology costs equal $$300,000$ and are allocated based on CPU. The Research Department costs equal $$260,000$ and are allocated based on research hours. Round all intermediate calculations to four decimals. Show your work for partial credit. Using the direct method, what are the support department costs allocated to the operating departments Consulting and Training, respectively. a$.$ $$300,000$;$$260,000$ b$.$ $$263,032$;$$296,968$ c$.$ $$244,552$;$$315,448$ d$.$ $$271,920$;$$288,080$ Using the step$-$down method, what are the support department costs allocated to the operating departments Consulting and Training respectively, allocating the Research department first? a$.$ $$300,000$;$$260,000$ b$.$ $$333,865$;$$226,135$ c$.$ $$160,710$;$$399,290$ d$.$ $$275,049$;$$284,951$ Independent of your answers above, calculate each support department's percentage of services rendered to each other. Which support department ranks first to be allocated when using the step$-$ down method? a$.$ Technology, $10\mathrm{.}00\%$ b$.$ Technology, $20\mathrm{.}00\%$ c$.$ Research $5\mathrm{.}0\%$ d$.$ Research, $20\mathrm{.}00\%$ $$260,000$ and are allocated based on research hours