Design From Design Programming Programming 5,000 Department A Department B 1,000 9,000 600 1,000 Labor Hours 15,000 2,000 400 The costs in the two service departments are as follows: Labor and materials (all variable) Depreciation and other fixed costs Total Design $ 59,000 45,400 $104,400 Programming $41,400 4,000 $45,400 Required: 1. Determine the total support costs allocated to each of the producing departments using (a) the direct method, (b) the step method (design department goes first), and (c) the reciprocal method? (Do not round intermediate calculations. Round your final answer to nearest whole dollar amount.) Department A Department B Total a. Direct Method b. Step Method (Design Department goes first) The Reciprocal Method (using Solver) C