Valdosta State University has two colleges, College of Business Administration (COBA) \& College of Education (COE). The two support departments are Physical Plant \& the Library. The costs incurred in each of these departments are as follows: The actual level of support is as follows: Determine the: 1. Cost allocated to COBA using the direct method 2. Cost allocated to COBA using the step-down method (allocating Library first) 3. Cost allocated to COBA using the reciprocal method ( 2 points)