The Long-Term Care Plus company has two service departments- actuarial and premium rating, and two operations departments- marketing and sales. The distribution of each service departments efforts to the other departments is shown below.

FROM	TO
	Actuarial			Prem Rating			Marketing (P1)				Sales (P2)
Actuarial (S1)		0	%		40	%			???	%			40	%
Prem Rating (S2)		25	%		0	%			37.5	%			???	%

The direct operating costs of the departments (including both variable and fixed costs) were as follows:

Actuarial	$	60,000
Premium Rating	$	40,000
Marketing	$	60,000
Sales	$	70,000

1. What are the total costs for the production departments using the direct method?
2. What are the total costs for the production departments using the step method?
3. What are the total costs for the production departments using the reciprocal method?