Comprehensive Insurance Company has three operating departments: claims processing, administration, and sales. These three operating

departments are supported by two service departments: information technology and accounting. The support provided by information technology

and accounting to the other departments is shown below.

The total costs incurred in the five departments are:

Required:

Determine the total costs in each of the three operating departments, after departmental allocations, using $($a$)$ the direct method, $($b$)$ the step

method $($first for information technology going first in the allocation and then for accounting going first$),$ and $($c$)$ the reciprocal method. $($Do not

round intermediate calculations. Round final answers to the nearest dollar.$)$