5. Service Cost Allocation The Fatness First has two service departments (A and B) and two producing departments (X and Y). Service Departments Operating Departments A B Y Direct costs P150 P300 Services performed by Dept. A 40% 40% 20% Services performed by Dept. B 20% 70% 10% REQUIRED: Compute allocated cost to departments X and Y using the following methods: 1. Direct method 2. Step-down method (cost of department A is allocated first) 3. Step-down method (cost of department B is allocated first) 4. Reciprocal method