What are the costs allocated to the two production departments using

(a) the direct method,

(b) the step method, when the sourcing department that provides the greatest percentage of services to other service departments goes first, and

(c) the reciprocal method?

Sora Products has two production departments-assembly and finishing which are supported by two service departments-sourcing (purchasing and handling of materials and human resources) and operations (work scheduling, supervision, and inspection). Costs are allocated based on labor hours devoted by each of the service departments to the other departments. The costs incurred in the plant are as follows