3. ) Tusca National Bank has two service departments, the Human Resources Department and the Computing Department. The Bank has two other departments that directly service customers, the Deposit department and the Loan Department. The usage of the two service departments output for the year is as follows:

	Provider of Service
User of Service	HR	Computing
HR	-	10 %
Computing	30 %	-
Deposit	40 %	50%
Loan	30 %	40%

The budgeted costs in the two service departments for the year as follows:

HR: $ 300,000

Computing: $ 160,000

Use a.) direct method, b.) step-down method and c.) reciprocal services method to allocate the budgeted costs of HR and Computing departments. (30 points)