Etnas Limited is a leading edge designed and manufacturer of state of the art electric vehicles. The vast majority of their business lies in the research and development of these electric vehicles. The company has a service department to provide timely service to consumers of its vehicles. The CFO has provided you this information on how the company allocates its service department overhead costs to the various manufacturing departments. This information is for the month of September: Service Departments Maintenance Utilities $324,000 $ 678,000 5% Overhead costs incurred Service provided to departments Maintenance Utilities Producing-A Producing-B Totals 10% 20 70 100% 40 55 100% Required: What is the amount of maintenance and utilities department costs distributed to manufacturing departments A and B for September using (1) the direct method, (2) the step method (maintenance department first), and (3) the reciprocal method? (Round percentage calculations to 4 decimal places (e.g., 33.3333%), do not round intermediate calculations and round your final answers to the nearest dollar amount.) Producing Department A Producing Department B Total Producing Department Cost 1 The direct method The step method 2 3. The reciprocal method