Assume that X Company has three service departments A.B.C and two producing departments X and Y. Percentage of Service B C 20% 10% 10% Total Costs P100,000 P200,000 P300,000 a. Direct Method X A B C Total A B C REQUIRED: 1. Determine the service department costs allocated to each producing departments under the following methods: & Step-down Method X A B C Total Y A 25% Y X 30% A B 18% 20% b. Reciprocal Method X C Total Y 40% 47% 80% Y 2. Assuming that the factory overhead costs of X and Y before allocation were P100,000 and P200,000 respectively, determine the total costs of X and Y under each method. a. Direct Method b. Reciprocal Method c. Step-down Method