Off The Wall, Canine Rescue has two service departments, Training and Grooming, and two operating departments, Local and National. Training costs are allocated on the basis of rescues, and Grooming costs are allocated on the basis of the number of services performed. A summary of Off The Wall Canine Rescue operations are as follows:

Particulars	Training	Grooming	Local	National
Rescues		29	37	34
Service	32,000		25,000	1,00,000
Department direct costs	$361,000	$141,000	$945,000	$3,540,000

1. Allocate the cost of the service departments to the operating departments using the direct method.
2. Allocate the cost of the service departments to the operating departments using the step method.
3. Allocate the cost of the service departments to the operating departments using the reciprocal method.

Please do not copy from Chegg. Only attempt if you are sure about the answer. Solve in a step by step manner, explaining each step.