Why was less charged in total than the budgeted amount of $$240,000?$Is it possible to allocate more IT cost to the four user departments than budgeted?Question Content AreaSupport Department Cost Allocation Using the Direct MethodFactory accountants usually allocate support department costs to the producing departments using one of three methods: the direct method, the sequential $($or step$)$ method, or the algebraic $($or reciprocal$)$ method. The objective is simple $-$ to get all factory costs into the producing departments in order to calculate overhead rates and apply them to units produced. Why can't support departments allocate overhead costs to units produced?