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. Sourcing Operations Total Labor Hours Used by Departments Sourcing Operations Assembly Finishing 20,eee 4e, eee 60,000 10,ee 68,000 se.ee The costs incurred in the plant are as follows: Departments Sourcing Operations Assembly Finishing Total Departmental Costs $ 222,000 300,000 448,000 293,000 5 1,263,Bee 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.) Total Service 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.) Total Service Department Cost Allocated Total Production Cost a. Direct Method Assembly Finishing b. Stop Method Assembly Finishing c. Reciprocal Method Assembly Finishing