Records available for the latest period are as follows: Support Depts. Customer Service Administration 580,000 $ 7 100 Total Costs $ # of Employees # of Customer Inquiries Operating Depts. Shirts Shorts 450,000 $ 520,000 $ 790,000 10 200 8 500 10 300 7. Using the step-down method, determine the total cost of operations for each of the two operating departments. Allocate the costs of the support department that provides the largest percentage of its services to the other support department first (see Tucson Toys example in lecture slides). 8. Set-up the simultaneous equations if Coyote Clothing decides to use the reciprocal method to allocate support department costs.