Hi, please answer only required 3. please show step by step solution.

Sav 1 Homelite Life insurance company nas two service departments (actuanai and premium raung, and two production cepartments (advertising and sales). The distribution of each service department's efforts (in percentages) to the other departments is shown in the following table: Actuarial From Actuarial Premium To Premium Rating Advertising 808 100 20 Sales 108 60 208 The direct operating costs of the departments (including both variable and fixed costs) are: Actuarial Premium rating Advertising Sales $80,000 15,000 60,000 40,000 Required: 1. Determine the total costs of the advertising and sales departments after using the direct method or allocation. 2. Determine the total costs of the advertising and sales departments after using the step method of allocation. 3. Determine the total costs of the advertising and sales departments after using the reciprocal method of allocation. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Determine the total costs of the advertising and sales departments after using the reciprocal method of allocation. (Do not round intermediate calculations. Round your final answers to 4 decimal places.) Total Cost Allocated Advertising department Sales department