please give a right answer and explain step by step

Service Department Costs [Service Department Allocation] A company has two operating divisions: Perishable Foods and Household Goods. The company allocates perrsonnel and accounting costs to each operating division. Personnel costs are allocated on the basis of the number of employees. Accounting costs are allocated on the basis of the number of transactions processed. Allocations for a coming year are based on the following data: Operating Divisions Service Departments Accounting $205,000 Household Goods s S0,000 Perishable Foode Personnel S B0,000 $100,000 Overhead costs 80 60 60 Number of employees P:199 32 6235,2C 5,000 3.000 200 2,000 Transaction processed (1) Assume that service departments do not serve themselves. Allocate the service costs using the direct method. (2) Assume that service departments do not serve themselves. Allocate the service costs using the step-down method.. F (3) Assume that service departments do not serve themselves. Allocate the service costs using the reciprocal method. (4) Assume that personnel department serves itself Answer it by using reciprocal method. 201,929 G233 O0) The Allocation of Service Department Costs 01. Parat College allocates support department costs to its individual schools using the step-down method. Information for May 2009 is as follows partments Suppo teen= lo4 10 l0 Maintenance Power $99,000 $54,000 Costs incurred Service percentages provided to: 10% Maintenance 20% Power 1g00 29,n0+u,g0040500 30% 29, noo 20% School of Education 70% 50% School of Technology 100% 100% 11,500 What is the amount of May 2009 support department costs allocated to the School of Education? ue100 b. $42,120 d. $49,125 a $40,500 -18