Star Products, Inc., produces safety equipment for first responders in both police and fire departments. The company has two operating departments:...

could you help me with part a and part b with explanations for the numbers

1. Star Products, Inc., produces safety equipment for first responders in both police and firedepartments. The company has two operating departments: one specializing in equipment forpolice and the other in equipment for firefighters. The company also has two servicedepartments. The product-testing department subjects the products of both operating divisionsto exhaustive testing since external product failures are totally unacceptable. The janitorialdepartment performs general cleaning for the other departments. The work in product testingis highly automated and, as a result, its cost is allocated based on machine hours. The costs ofjanitorial support are allocated based on the square footage occupied by the consumingdepartments. Budgeted costs for the coming year are $840,000 for the product-testingdepartment and $420,000 for the janitorial services department. The table below contains dataregarding budgeted measures of support to be provided by the service departments in thecoming year. — WorkconsumeusvWork Provided By: Testing Services Equipment Equipment—-—-—(Machine Hours)Janitorial Services Department 2,000 0 3,000 5,000(Square Footage) Required:a) Determine the amount of product testing and janitorial services costs that would becharged to the two operating departments using direct allocation.b) Determine the amount of product testing and janitorial services costs that would becharged to the two operating departments using sequential allocation.