Marin Company produces two software products $($Cloud$-$X and Cloud$-$Y$)$ in two separate departments $($A and B$).$ These products are highly regarded network maintenance programs. Cloud$-$X is used for small networks and Cloud$-$Y is used for large networks. Marin is known for the quality of its products and its ability to meet dates promised for software upgrades.

Department A produces Cloud$-$X$,$ and department B produces Cloud$-$Y$.$ The production departments are supported by two support departments, systems design and programming services. The sources and uses of the support department time are summarized as follows:

From To Total Labor Hours

Design Programming Department A Department B

Design $-5,0001,0009,00015,000$

Programming $400-6001,0002,000$

The costs in the two service departments are as follows:

Design Programming

Labor and materials $($all variable$)$ $ $56,000$ $ $39,600$

Depreciation and other fixed costs $43,6004,000$

Total $ $99,600$ $ $43,600$

Required:

$1.$ Determine the total support costs allocated to each of the producing departments using $($a$)$ the direct method, $($b$)$ the step method $($design department goes first$),$ and $($c$)$ the reciprocal method. $($Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.$)$