Logan Products has two production departments$$assembly and finishing. These are supported by two service departments$$sourcing $($purchasing and handling of materials and human resources$)$ and operations $($work scheduling, supervision, and inspection$).$ Logan has the following labor hours devoted by each of the service departments to the other departments.

Total Labor Hours Used by Departments

Sourcing Operations Assembly Finishing

Sourcing $-20,00040,00060,000$

Operations $10,000-60,00050,000$

The costs incurred in the plant are as follows:

Departments Departmental Costs

Sourcing $ $171,000$

Operations $215,000$

Assembly $414,000$

Finishing $259,000$

Total $ $1,059,000$

Required:

$1.$ What are the costs allocated to the two production departments using $($a$)$ the direct method, $($b$)$ the step method, when the sourcing department that provides the greatest percentage of services to other service departments goes first, and $($c$)$ the reciprocal method?

$2.$ What are the total costs in the production departments after allocation?

$($For all requirements, do not round intermediate calculations. Round your final answers to nearest whole dollar amount.$)$