Thank you very much for your help! I can't get it right

Problem 26-6A Objective: To compare the direct and step methods of allocating overhead costs Monroe Company presents the following data: Department Square Feet Overhead Costs Factory Services $90,000 Tools and Supplies 5,000 27,000 Fabricating 18,000 Assembling 23,000 Finishing 9,000 Directions: Calculate the amounts to be allocated to the three producing departments using (a) the direct method; and (b) the step method, with the Factory Services costs being the first allocated. Where needed, round allocation rates correct to one decimal place