Comprehensive Insurance Company has two product lines: health insurance and auto insurance. The two product lines are served by

three operating departments, which are necessary for providing the two types of products: claims processing, administration, and

sales. These three operating departments are supported by two departments: information technology and operations. The support

provided by information technology and operations 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 operations going first$),$ and

$($c$)$ the reciprocal method.

Note: Do not round intermediate calculations. Round final answers to the nearest dollar.