Boogie Company has three support departments: human resources, administration and Maintenance and two Production Departments: Assembly and Finishing. In October 2020, human resources incurred P360,000 of costs, administration incurred P558,000 and maintenance incurred P170,000. Proportions of services provided to other departments for October 2020 follow:

Human Resources Administration Maintenance

Human Resources - 10% 5%

Administration 10% - 15%

Maintenance 15% 10% -

Assembly 40% 50% 45%

Finishing 35% 30% 35%

DETERMINE THE TOTAL SUPPORT DEPARTMENT COST ALLOCATED TO ASSEMBLY AND MAINTENANCE

USING THE FOLLOWING METHODS:

1. Direct Method

2. Step Method

3. Algebraic Method