include step by step calculations

5) Data Master is a computer software consulting company. Its three major functional areas are computer programming, information systems consulting, 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 User Departments Computer Program Consulting Training $75,000 $110,000 $85,000 Total $345.000 Service Departments Info Systems Facilities Budgeted $50,000 $25,000 Overhead Info Systems 4001 (hrs) Facilities (Sql 200,000 It) 600 900 3,000 1,100 400,000 600,000 800,000 2,000,000 Information systems is allocated on the basis of hours of computer usage; facilities are allocated on the basis of floor space. Required: Allocate the service department costs to the user departments using the direct method. (Round to the nearest dollar and provide total user department costs) Computer programming $ Consulting: 5 Training: $