Operating	Operating	Support	Support
	Power	Maint	Fabrication	Finishing	Total	Fixed cost Power
Power	600	1,200	4,800	2,900	9,500	$1,500,000
Maint.	1,700	200	1,600	1,500	5,000	$300,000

Using the long-term average support units provided and the fixed costs, allocate the support department costs to the production departments using:

a) The direct method

b) The step method with power first and then maintenance

c) The step method with maintenance first and then power

d) The reciprocal method