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 COE Physical Plant Library $ 90,000 $ 70,000 $120,000 $ 80,000 The actual level of support is as follows: Supplied by COE Used by Physical Library COBA Plant 40% 20% 50% 35% Physical Plant Library 25% 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 (2 points)