Salvador Apparel Company in Barcelona, Spain, has three production departments and two service departments. The overhead-per-month analysis sheet provides the following totals of the overheads analyzed to production and service departments: Departments Men's wear production department Women's wear production department Children's wear production department Marketing service department Delivery service department Overheads 48,000 42.000 30,000 14.040 18,000 152.040 The expenses of the service departments are apportioned as follows: Production departments Service departments Men's Women's Children's Marketing Delivery Marketing 20% 40% 30% 10% Delivery 40% 20% 20% 20% Instruction Use following methods to allocate service departments' costs: 1. Direct allocation (20%) 2. Step-down allocation (30%) 3. Reciprocal allocation (50%)