Date Master is a computer software consulting company, Its three major functional areas are computer programming, information systems consuiting. and software training. Cynthia Moore; a pricing analyst in the Accounting Department, has been asked to develop total costs for the functional areas. These costs Will be used as a guide in pricing a new contract In computing these costs, Moore is considering three different methods of allocating overhead costs: the direct method, the step method, and the reciprocal method. Moore assembled the following data on overhead from its two service departments, the Information Systems Department and the Facilities Department. Intormation systems are allocated on the basis of hours of computer usage; facilities are allocated on the basis of foor space. Required: Allocate the service department costs to the user departments using the reciprocal mothod. Round to the nearest whole doilat