Could you please answer the multiple choice questions below with explanations or calculations

The Kelsey Manufacturing Company Lid has two production departments (Assembly and Finishing) and two support departments (Janitorial and Personnel). The usage of the two support departments in 2012 is as follows: User of Support Personnel Janitorial Personnel 5% Janitorial 10% Assembly 60% 40% Finishing 30% 55% The budgeted costs in the support departments of 2012 were as follows: Personnel $90 000 Janitorial $50 00018. Using the direct method, what is the Janitorial Department cost allocated to the Assembly Department? A. $28 948 B. $21 053 C. $34 158 D. $25 000 19. Using the step-down method, what is the amount of Janitorial Department cost allocated to the Finishing Department? A. $28 947 B. $34 158 C. $32 450 D. $27 500 20. Using the reciprocal method, what is the amount of Personnel Department cost allocated to the Assembly Department? A. $92 965 B. $59 296 C. $55 779 D. $61 977