School of Business and School of Education. Each of the operating departments uses the services of the company$$s two support departments: IT$-$Department and HR$-$Department. Additionally, the IT and HR departments use the services of each other. Data concerning the past year are as follows:

Support Departments Operating Department

IT HR School of School of

Department HR$-$Dept. Business Education Total

Budgeted Overhead Cost before any $$437,500$ $$375,120$ $$825,250$ $$956,330$ $$2,594,200$

departmental cost allocation

Support work furnished by IT$-$Dept.

Budgeted IT Salaries $0$ $$20,000$ $$80,000$ $$100,000$ $$200,000$

Percentage $010\mathrm{.}00\%40\mathrm{.}00\%50\mathrm{.}00\%100\mathrm{.}00\%$

Support work furnished by HR$-$Dept.

Budgeted IT Service hours $125003,0002,0006,250$

Percentage $20\mathrm{.}00\%048\mathrm{.}00\%32\mathrm{.}00\%100\mathrm{.}00\%$

Directions:

$1.$ What are the total overhead costs of the operating departments $($Business and Education$)$ after the support$-$department costs of the IT Dept. and Human Resource Dept. have been allocated using $($a$)$ the direct method, $($b$)$ the step$-$down method $($allocate IT Department first$),($c$)$ the step$-$down method $($allocate Human Resource Department first$),$ and $($d$)$ the reciprocal method?