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:

COBA	$ 90,000
COE	$ 70,000
Physical Plant	$120,000
Library	$ 80,000

The actual level of support is as follows:

Supplied by	Used by
	Physical Plant	Library	COBA	COE
Physical Plant		40%	35%	25%
Library	20%		50%	30%

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