Tom & Jerry Publishers (TJP) is a publisher for books for children. It has four departments viz. HR, Finance , Printing and Packaging. TJP treats first two as support departments and other two as production departments. The company uses Asset Value as a driver for finance department and employee Head Count as a driver for HR department allocation. Following is the data available with regards to April 20X1. Specifics HR Finance Printing Packaging Asset Value $150,000 $200,000 $1,400,000 $400,000 Head Count 8 15 40 20 Department Costs $250,000 $100,000 $1,500,000 $200,000 Calculate the final costs of all the four departments for the month of April after allocation to Printing and packaging using: (scoring 5+10+10 = 25) Direct method HR Finance Printing Packaging Department costs 250,000 100,000 1,500,000 200,000 Allocation of HR department costs (40:20) -250,000 Allocation of Financial department costs -100,000 0 0 Sequential method assuming that HR is primary support department Reciprocal method