Campaign Printing has two service departments, Assembly and Fabrication and two production departments, Industrial Products and Residential Products. The data for April were as follows: Service Departments Operating Departments Assembly Fabrication Industrial Residential Products Products $93,600 $60,000 $360,000 $520,000 Direct labour hours 3000 1,200 800 Machine hours 2,000 3,000 5,000 Required: a. Using the reciprocal method determine the amounts to be allocated to each operating department. b. Using step method allocate amounts to each operating department. Start with the Assembly department. c. Why would the Assembly department start the step-down allocation?