Baklava Ltd has 6 support departments (i.e. A, B, C, D, E, F) and 6 operating departments (i.e U, V, W, X, Y, Z). Assume that only 3 (A, B, C) of its 6 support departments interact and supply services within these 3 support departments (A, B, C), while the other 3 support departments (D, E, F) do not interact or supply any activities within the other 3 support departments (D, E, F). Using the direct method and reciprocal method you learned in ACCTG 221, explain how should you go about to reallocate the overhead costs of these 6 support departments (A, B, C, D, E, F) to the 6 operating departments (U, V, W, X, Y, Z).