A leading music producer, Garosugil Entertainment, has three operating departments, SNSD, BTS, and IU for which the corporate office provides 2 kinds of services, beauty care (BC) and SNS consulting (SC). BC costs are allocated based on the basis of number of employees (e.g., musicians, trainers), and SC costs are allocated on the basis on the number of Instagram followers. Budgeted costs and activities appear below for December 2020: Required: a. Using direct method, allocate SC costs to the operating departments. (3 marks) b. Using step-down method, allocate SC costs to the operating departments. Rank service department based on \% of total service to other support department. (3 marks) c. Using reciprocal method, allocate BC costs to the operating departments. ( 6 marks) d. Which method allocates the greatest amount of SC costs to IU? (2 marks)