Marchiesa Partners provides management consulting services to government and corporate clients. Marchiesa has two support departments Administrative Services and IT- and two operating departments Government Consulting and Corporate Consulting. Fr the first quarter of 2021, Marchiesas cost records indicate the following: Required: 1. Allocate support departments costs to the two operating departments using: a. Direct Method b. Step-down (allocate first AS) c. Step-down (allocate first IT) d. Reciprocal methods 2. Explain the differences