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 usag of the two service departments' output for the year is as follows: Provider of Service HR The budgeted costs in the two service departments for the year as follows: User of Service HR Computing Computing 10% 25% 45 % 30% 55% 35% R:$ 300,000 Computing: $ 420,000 Deposit Loan Use a ) direct method, b.) step-down method and c.) reciprocal services method to allocate the budgeted costs of HR and Computing departments