The total costs of the support departments (IT and HR) are allocated to the production departments (clothing and shoes) using a single rate based on the following:Data on the bases by department are given as follows:Information technology: Number of IT labor hours worked by departmentHuman resources: Number of employees supported by departmentRequired1. What are the total costs of the production departments (clothing and shoes) after the support department costs of information technology and human resources have been allocated using (a) the direct method (b) the step-down method (allocate information technology first) (c) the step-down method (allocate human resources first) and (d) the reciprocal method?2. Assume that all of the work of the IT department could be outsourced to an independent company for $97.50 per hour. If Spirit Training no longer operated its own IT department 30% of the fixed costs of theIT department could be eliminated. Should Spirit outsource its ITservices?