Please do direct, step and reciprocal method for this question. Please show the work!

Ming, Inc., has two service departments (maintenance and general factory administration) and two production departments (cutting and assembly). Management has decided to allocate maintenance costs on the basis of the size of the area in each department and general factory administration costs on the basis of the number of labor hours worked by the employees in each of their respective departments. The following data appear in the company records for the current period: General Factory Administration Maintenance Cutting Assembly Area occupied (square feet) 1,000 1,000 3,000 Labor hours 100 100 400 Direct labor costs (operating departments only) $3,000$8,000 Service department direct costs $20,000 $48,000 Required Use the direct method to allocate the service department costs to the production departments