Musheds String Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $80,000 are allocated based on the number of employees. The costs of operating departments A and B are $160,000 and $240,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows:
	Support Departments		Production Departments
	Maintenance	Personnel	A	B
Budgeted costs	$320,000	$80,000	$160,000	$240,000
Budgeted maintenance-hours	NA	200	240	160	600
Number of employees	10	NA	40	120	170
Required:
Allocate the service department costs to the production departments using
1. The Direct Allocation Method
2. The Step Down Method
3. The Reciprocal Method