Leonardo Inc. manufactures engines used in electric power generating plants. Leonardo has two support departments $($Plant Maintenance and Information Systems$)$ and two operating departments $($Machining and Assembly$)$ in its manufacturing facility. Costs are accumulated in each department for planning and control purposes. For stock costing, however, the support department costs of Leonardo must be allocated to the operating departments. The data for Leonardo are listed below. Overhead Total Machining AssemblyISMaintenance Budgeted manufacturing overhead costs before any inter$-$department cost allocations $1,316,000400,000200,000116,000600,000$ Support work furnished By Plant Maintenance Budgeted labor$-$hours $8,0002,4004,0001,600----$ Support work furnished By Information SystemsBudgeted computer time $2,0001,600200---200$ Additional Information: Machining AssemblyMachine hours $10002000$IS$50$Maintenance$200$Required:$1)$ Using direct method, reallocate the cost in the service departments to the productiondepartments$\mathrm{.}2)$ Using step$-$down method, reallocate the cost in the service departments to the productiondepartments$\mathrm{.}3)$ Using reciprocal method, reallocate the cost in the service departments to the productiondepartments$\mathrm{.}4)$ Calculate the overhead allocated to product $($A$)$ that takes $2$ machine hours in Machiningdepartment and $2$ machine hours in Assembly department$\mathrm{.}1$