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 Sourcing Operations Operations 20,000 Assembly 40,080 60,080 Finishing 60,800 50,000 10,000 The costs incurred in the plant are as follows: Departmenta Sourcing Operations Assembly Finishing Total Costs 201,000 265,000 434,000 279,000 $1,179,00 Required Use four decimal places (eg, 33.3333%) in your calculation of percentages. 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 answer to nearest whole dollar amount.)