Power	Maint	Fabrication	Finishing	Total	Fixed cost Power
Power	650	1,175	4,400	2,725	8,950	$1,650,000
Maint.	1,650	210	120	1,670	3,650	$420,000

Using the long-term average support units provided and the fixed costs, allocate the support department costs to the production departments using:

a)The direct method

b)The step method with power first and then maintenance

c)The step method with maintenance first and then power

d)The reciprocal method