In addition to directly traceable costs, the library incurred $$24000$ for a building lease.

Required

$($a$)$ Allocate to departments any costs that have not been traced, and then calculate total costs assigned to each department.

$($b$)$ Allocate the support department costs to the operating departments using the direct method.

$($c$)$ Allocate the support department costs to the operating departments using the step$-$down method. Allocate first the costs for

the support department having the largest direct costs.

$($d$)$ Allocate the support department costs to the operating departments using the reciprocal method. Use either simultaneous

equations or Excel Solver.

Could you please explain steps B$,$C$,$D WITH more details and formulas required for excel