Blinks Ltd. manufactures customised metal components for the local market. Blinks Ltd. has two production departments, Casting and Assembly as well as three support departments, Information Technology (IT), Quality Control (QC) and Machinery Maintenance (MM). The company needs to allocate the support departments' costs to the production departments. The following information was collated by the company: Departmental Budgeted Costs Machinery Maintenance Quality Control Information Technology $ 90,400 $ 12,400 $100,000 Casting Assembly Users of Support Department Services Information Technology (IT) Quality Control (QC) Machinery Maintenance (MM) Casting Assembly Required: $450,000 $250,000 Support Departments IT QC MM 0% 0% 20% 30% 0% 10% 20% 0% 0% 40% 60% 20% 10% 40% 50% a) Using the direct method, allocate the budgeted costs of the support departments and calculate the total overhead cost for each production department. Perform all calculations to 2 decimal places. b) Using the step-down method, allocate the budgeted costs of the support departments and calculate the total overhead cost for each production department. Allocate IT department first. c) Outline the key differences between the direct and reciprocal allocation methods.