3.) Salsa has two service departments, the Maintenance Department and the IT Department. Salsa has also two production departments, the Cutting department and the Mixing Department. The usage of the two service departments' output for the year is as follows: The budgeted costs in the two service deparments for the year as follows: Maintenance: $200,000 IT: $120,000 Use a.) direct method, b.) step-down method and c.) reciprocal services method to allocate the budgeted costs of Maintenance and IT departments