Fi. The controlleris aware of the direct and reciprocal methods and wants to know if he should use one of those methods instead of the step method. You do a quick analysis of both methods which results in the following allocations: (2 marks) Total cost of service department costs allocated using: Shoes Hats Direct method $7,805 $12,394 Reciprocal method $7,825 $12,375 Explain which methodshould be used and why. (2 marks)