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 Maintenance Department Budgeted costs $160,000 Personnel Department $40,000 A B $80,000 $120,000 Budgeted maintenance- NA 400 480 320 hours Number of employees 20 NA 80 240 Required: Allocated the cost of the support departments on the production departments using: a. Direct method b. Step-down method c. Reciprocal method