East cost link ltd has two support department repairs and engineering. These two departments directly support the two production department: Moulding and assembly. The usage of the two support department output is as follow The budgeted costs in the two support departments are as follows REQUIRED (a) Allocate the budgeted costs of the two support departments (Repairs and Engineering) to the two manufacturing departments (Moulding and Assembly) using: I) Direct method II) Reciprocal method