Amherst Corporation has two production departments, Assembly and Finishing, and three service departments, Maintenance, Central Admin., and Personnel. Maintenance costs are allocated on the basis of number of maintenance hours Central Admin costs are allocated on the basis of square footage, and Personnel costs are allocated on the basis of number of employees. Data relevant to Amherst are: Square Feet 4,000 Number of employees 15 15 Department Maintenance Central Admin. Personnel Assembly Finishing Direct Costs Maintenance Hours $420.000 200.000 400 500.000 380,000 6,000 8,000 32,000 36,000 90 150.000 1,600 30 Required: (Round to nearest whole dollar) a. What is the total cost of each production department if costs are allocated using the direct method? Assembly: $ Finishing: $ b. What is the total cost of each production department if costs are allocated using the step method ordering service departments by highest direct cost? Assembly: $ Finishing: $ c. What is the total cost of each production department if costs are allocated using the reciprocal method? Assembly: $ Finishing: $