Blue Mountain Masterpieces produces pictures, paintings, and other home decor. The Printing and Framing production departments are supported by the Janitorial and Security departments. Janitorial costs are allocated to the production departments based on square feet, and security costs are allocated based on asset value. Information about these departments is detailed in the following table

	Janitorial Department	Security Department	Printing Department	Framing Department
Square feet Asset value Department cost	760 $900 $5,200	1,040 $1,240 $6,600	4,230 $12,390 $33,000	4,770 $8,610 $29,000

1/ Allocate the support department costs to the production departments using the direct method.

2/ Allocate the support department costs to the production departments using the sequential method. Allocate the support department with the highest department cost first.

3/ Allocate the support department costs to the production departments using the reciprocal services method.