Highland Producers prices its products at full cost plus 30 percent. The company operates two support departments and two producing departments. Budgeted costs and normal activity levels are as follows: Support Departments Producing Departments A B D Overhead costs $40,000 $100,000 $180,000 $240,000 Square feet 1,000 1,200 2,000 6,000 Number of employees 20 30 60 40 Direct labor hours 10,000 6,400 Machine hours 6,000 10,800 Support Department A's costs are allocated based on square feet, and Support Department B's costs are allocated based on number of employees. Department C uses direct labor hours to assign overhead costs to products, while Department D uses machine hours. Required: 1. Determine the amount of costs for each producing department using the direct method of allocation 2. Determine the amount of costs for each producing department using the sequential method of allocation Department B should be allocated first. 3. Determine the amount of costs for each producing department using the reciprocal method of allocation