Cost allocation Question (Show formulas please)

Assume that a college has two centrally located support/service departments: 1) Campus Security (CS), and 2) Campus Maintenance & Custodial (CMC), with total costs of $7,000,000 and $17,000,000 respectively.

Each of the support/service departments provides support/services for themselves, the other support/service department, as well as each of the following three operating units: 1) College of Business (Bus), 2) College of Engineering (ENG), and 3) College of Arts & Science (A&S)).

The service department costs for Campus Security are allocated based on the total number of Employees and Students (E&S), while the Campus Maintenance & Custodial costs are allocated on the basis of Square Footage (SF) occupied. Each service and operating departments data is as follows:

1. Determine the total Service Department costs allocated to each of the three operating units (i.e., College of Business (ESB), College of Engineering (ENG), and College of Arts & Science (A&S)) using

1. Direct cost allocation method
2. Step Down Cost Allocation Method with Campus Security allocated first
3. Reciprocal Cost Allocation (matrices or Simultaneous equations