Housing 2.000 Labor hours in Education 4,000 Head count in Program Management 4 Required Use 4 or more decimal places (e.g, 33.33339%) in your calculations. Determine the costs allocated to the Mental Health and Housing programs using the (a) direct method, (b) the step method (assuming that IT goes first), and (c) the reciprocal method. 7-41 Departmental Cost Allocation; Insurance CompanyComprehensive Insurance Company has two product lines: [LO7-3, health insurance and auto insurance. The two product lines are served by three operating departments which are necessary for providing the two types of products: claims processing, administration, and sales. These three operating departments are supported by two departments: information technology and operations. The support provided by information technology and operations to the other departments is shown below. Support Departments Operating Departments Information Claims Technology Operations Processing Administration Sales Information 20% 20% 40% 20% Technology Operations 10% 10 50 30 The total costs incurred in the five departments are: Information technology $ 600,000 Operations 1,800,000 Claims processing 450,000 Administration 850,000