6.) Babylon Company has two service departments, the Maintenance Department and the IT Department. It has also two production departments, the Blending department and the Packaging Department. The usage of the two service departments' output for the year is as follows: User of Service Maintenance IT Blending Packaging Provider of Service Maintenance IT 10 % 15% 30 % 40% 55 % 50% The budgeted costs in the two service departments for the year as follows: Maintenance: $ 300,000 IT: $ 220,000 Use a.) direct method, b.) step-down method and c.) reciprocal services method to allocate the budgeted costs of Maintenance and IT departments