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 custemers, the Deposit department and the Loan Department. The usage of the two service departments' output for the year is as follows: The budgeted costs in the two service departments for the vear 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)