Tom Brady, CFO of Barfield, plans to prepare a departmental cost allocation for his four groups, and he assembles the following information: Percentage of estimated dollars of work and time by CFL: 10%-service to the computer group 15%-service to market research 75%-service to financial analysis 248 "Percentage of estimated dollars of work and time by the computer group: 20%-service to the CFL group 40%-service to market research 40%-service to financial analysis Required Use 4 or more decimal places (e.g., 33.3333%) in your calculations. Determine the total cost in the financial analysis and market research groups, after departmental allocation, using (a) the direct method, (b) the step method (CFL goes first), and (c) the reciprocal method