$*************$Please calculate the RECIPROCAL METHOD after both the direct method and step method!

Logan Products has two production departments$$assembly and finishing. These are supported by two service departments$$sourcing $($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.

$1.$ 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?