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Data Performance, a computer software consulting company, has three major functional areas: computer programming, information systems consulting, and software training. Carol Bingham, a pricing analyst, has been asked to develop total costs for the functional areas. These costs will be used as a guide in pricing a new contract. In computing these costs, Carol is considering three different methods of the departmental allocation approach to allocate overhead costs: the direct method, the step method, and the reciprocal method. She assembled the following data from the two service departments, information systems and facilities:

$\backslash$table$[[,$Service Departments,Production Departments$],[,\backslash$table$[[$Information$],[$Systems$]],$Facilities,$\backslash$table$[[$Computer$],[$Programming$]],\backslash$table$[[$Information$],[$Systems$],[$Consulting$]],\backslash$table$[[$Software$],[$Training$]],$Total$],[$Budgeted overhead $($base$),$$$128,000,$$$64,000,$$$256,000,$$$304,000,$$$200,000,$$$952,000$