10 points School of Business and Entrepreneurship (SBE) has two operating departments: BBA Program and MBA Program. Each of the operating departments uses the services of the company's two support departments: CITS and Registrar's Office. Additionally, the CITS and Registrar's departments use the services of each other. Data concerning the past year are as follows: Support Operating Departments Department Registrar's BBA CITS MBA Total Office program Program Budgeted Overhead Costs before any 300000 250000 650000 920000 2120000 interdepartmental cost allocations Support Work provided by CITS Budgeted CIAS 60000 50000 Salaries 90000 200000 Percentage 30% 25% 45% 100% Support Work provided by Registrar's Office Budgeted Registrar's Office 450 1500 1050 3000 Salaries Percentage 15% 50% 35% 100% Required: 1. What are the total overhead costs of the operating departments (BBA and MBA Program) after the support department costs of CITS and Registrar's have been allocated using (a) the direct method, (b) the step-down method (allocate Registrar's Office first), and (c) the reciprocal method