Overhead is allocated to these production departments based on machine hours. The two production departments are supported by two service departments Human Resource (HM) and Cleaning (CLN) Both departments operate on a rotating two shifts roster. The Baking and Packaging departments utilise services from the support department as tabled below: Provider of Cost Driver Human Resource Cleaning Baking Packaging Total Service Human Resource No. of Hiring 0 18 70 35 123 Staff Cleaning Size of Area 3 17 26 46 Overhead costs incurred for the year in the baking department were $430,000 and in the Packaging it was $270,000. Due to COVID requirements, the Cleaning department employed more casual staff than budgeted accumulating a total cost of $80,000 in expenses while the Human resource department incurred expenses of $56,000 in expenses. 1. Allocate all overhead to the production departments using the direct method 2. Allocate all overhead to the production departments using the Step method. 3. Allocate all overhead to the production departments using the Reciprocal method