departments (advertising and sales). The distribution of each service department's efforts (in percentages) to the other departments is shown in the following table: To Actuarial Premium Rating Advertising Sales From Actuarial Premium 108 20 108 60 808 20 The direct operating costs of the departments (including both variable and fixed costs) are: $80,000 Actuarial Premium rating 15,000 Advertising Sales 60,000 40,000 Required: 1. Determine the total costs of the advertising and sales departments after using the direct method or allocation. 2. Determine the total costs of the advertising and sales departments after using the step method of allocation. 3. Determine the total costs of the advertising and sales departments after using the reciprocal method of allocation. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Determine the total costs of the advertising and sales departments after using the reciprocal method of allocation. (Do not round intermediate calculations. Round your final answers to 4 decimal places.) Total Cost Allocated Advertising department - Sales department