Required information [The following information applies to the questions displayed below.] 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: Service Departments Budgeted overhead (base) Information Systems $ 80,000 Information Systems (computer hours) Facilities $ 40,000 600 Computer Programming Systems Consulting Production Departments Information Software Training Facilities (square feet) 240 $ 160,000 1,200 960 $ 190,000 300 $ 125,000 900 Total $ 595,000 3,000 600 600 2,400 Required: 1. Using computer usage time as the allocation base for the information systems department and square feet of floor space as the application base for the facilities department, apply overhead from these service departments to the production departments and determine the total cost of each production department using these three methods: a. Direct method. b. Step method (both for the information systems department going first and for the facilities department going first). c. Reciprocal method. (For all requirements, do not round intermediate calculations. Round final answers to the nearest dollar.) Programming Consulting Training Total a. Direct Method $ 160,000 $ 190,000 $ 125,000 $ 475,000 b. Step Method (Information Systems Goes First) $ 0 C. Step Method (Facilities Goes First) Reciprocal method $ 0 $ 0