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Logan Products has two production departments-assembly and finishing. These are supported by two service departments-s (purchasing and handling of materials and human resources) and operations (work scheduling, supervision, and inspection). Logan has the following labor hours devoted by each of the service departments to the other departments ourcing Total Labor Hours Used by Departments Operations 20,8e0 Assembly 48,808 60,800 Finishing 60,000 50,000 Sourcing Sourcing Operations 10,800 The costs incurred in the plant are as follows: Departments Sourcing Operations Assembly Finishing Departmental Costs 195,800 255,800 430,800 275,eee Total $1,155,80e Required: use four decimal places (eg., 33.3333%) in your calculation of percentages. 1. 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? 2. What are the total costs in the production departments after allocation? (For all requirements, do not round intermediate calculations. Round your final answer to nearest whole dollar amount.)