Jake's Battery Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $160,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $40,000 are allocated based on the number of employees. The costs of operating departments A and B are $80,000 and $120,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Production Departments Personnel Total Department Maintenance Department A B Budgeted costs $40,000 $160,000 $80,000 $120,000 $400,000 Budgeted maintenance-hours 420 - 480 300 1200 Number of employees - 34 68 238 340 a) Using the direct method, allocate support department costs to production departments. (10 pts) b) Using the step down method, allocate support department costs to production departments (15 pts). c) Only develop the equations to determine the values to determine using the reciprocal method (5 pts).