Adapted from problem $11-57$ from pages $530$ & $531$ or the textbook.Baldwin Enterprises has two service departments, Personnel and Legal, and two operating divisions, Eastern and Western.Personnel costs are allocated on the basis of employees and Legal costs are allocated on the basis of hours. A summary of Baldwinoperations follows:Personnel Legal Eastern WesternEmployees $04012040$Hours $10,80005,4001,800$Department Direct Costs $$300,000$ $$160,000$ $$1,200,000$ $$790,000$Requirements: Using the information provided above, complete the blue$-$shaded tables below by allocating service department costsunder each of the three different methods: Direct, Step, and Reciprocal. Use formulas and reference data to populate all fields. Usinghard$-$keyed values in the blue cells will lose you points. The exception is for the Reciprocal method where you will have to use Algebrato solve for the amount of Personnel and Legal costs allocaed to each other. Those two allocations you can hard$-$key values.Ths assignment is worth up to $10$ points.Hint: When costs are allocated out of a department, it should reduce the total costs you calculate for them.Part $1-$ Direct Method AllocationPersonnel Legal Eastern WesternDepartment Direct CostsAllocated Personnel CostsAllocated Legal CostsTotal Costs $($after allocation$)$Part $2-$ Step Method AllocationFrom: To:Personnel Legal Eastern WesternDepartment Direct CostsAllocated Personnel CostsAllocated Legal CostsTotal Costs $($after allocation$)$Part $3-$ Reciprocal Method AllocationPersonnel Legal Eastern WesternDepartment Direct CostsAllocated Personnel CostsAllocated Legal CostsTotal Costs $($after allocation$)$