Luboh Pty Ltd firm now has restructured its business to two departments, Support Department and Operating Department. Support Depart consists of R&D and Administration functions. Operating Department looks after two categories of clients Shop Outlet and Online. For management accounting purposes, the Support Departments costs are allocated to the Operating Department based on the following: Research Departmental costs allocated based on hours recorded on each user. Administration costs are allocated to Operating Departments based on number of employees. Last month's record reveals the following data: Support Departments Operating Departments R&D Administration Shop Outlet Online Payroll Costs $250,000 $200,000 $375,000 $475,000 Other Costs Research Hours No. of Employees $200,000 150 4 $75,000 175 9 $125,000 450 7 $250,000 250 8 Required Determine the total cost of Operating Departments using the following methods: a) Direct Method b) Step Down Method using Administration costs first c) Reciprocal Method using simultaneous equations or Excel Solver. (L05)