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Jiju's Jelly Beans Inc. is a manufacturer and distributor of jelly beans in a wide variety of flavours from Lychee to Peppermint and every other flavour that Jiju has ever encountered. There are two main operational departments - Jiju's Jelly bean snack packs and the Jiju's Jelly bean wholesale. There are two supporting departments, Finance and Human Resources. You have the following information: Finance Human Jiju's Jelly Bean | Jiju's Jelly Bean department Resources Snack Packs Wholesale Use of Finance 3,500 14,000 10,500 0.0% 12.5% 50.0% 37.5% Use of Human Resources 1,400 7,000 5,600 10.00% 0.00% 50.00% 40.00% TOTAL costs 72,500 127,500 745,000 527,000 Required: Allocate the costs of the finance department and human resources departments to the operations departments using: 1) Direct method 2) Step down method 3) Reciprocal method