Harris Inc. has two support departments, R&D and HR. R&D costs of $860,000 are allocated on the basis of patents filed. HR costs of $650,000 are allocated based on the number of employees in each department. The costs of the 2 completed projects. Government and Corporate are $3,600,000 and $4,800,000, respectively. Government is sold for $11,400,000 & Corporate is sold for $14,500,000 (round to one decimal place) Support Departments R&D HR Operating Departments Government Corporate Costs $860,000 $650,000 $3,600,000 $4,800,000 Patents filed 36 70 94 Number of employees 24 36 40 Determine the costs allocated to Government & Corporate: 1. Using the direct method 2. Using the step-down method (allocating R&D first) 3. Using the step-down method (allocating HR first) 4. Using the reciprocal method 5. The NI for Government & Corporate using the reciprocal method