Note the following information concerning the direct costs of each of the following four departments: Supplied by: HR PM Human Resources $ 975,000 A) B) C) D) Human Resources Plant Maintenance $1,300,000 thom CD D Plant Maintenance 15% Cutting $7,685,000 Cutting 50% 45% 15% Based on the above information, prepare the following Allocate costs by the direct method. Polishing $8,755,000 Polishing 35% 40% Allocate costs by the step-down method (Human Resources first) Allocate costs by the step-down method (Plant Maintenance first) Allocate costs by the reciprocal method