The Abdallah Life Insurance Company has two service departments actuarial (S1) and premium rating (S2), and two production departments ---marketing and sales. The distribution of each service department's efforts to the other departments is shown below FROM TO Actuarial Premium Marketing Sales SI 0% 75% 15% 10% S2 30% 30% 40% The direct operating costs of the departments (including both variable and fixed costs) were as follows: 0% Actuarial Premium Rating Marketing Sales $115,000 22,000 86,000 58,000 Required: (1) Allocate the service department costs to the production departments using the direct method (2) Allocate the service department costs to the production departments using the step method (use the ranking of the total dollar amount in the support departments) (3) Allocate the service departments' costs to the production departments using the reciprocal method (use the linear equations)