please with step i could not understand it

11-29. Cest Mllocation: Direct Method ( LO 11-2) University Printers has two service departments. Maintenance and Personnel, and two operating departments. Print and Developing. Management has decided to allocate maintenance costs on the basis of machinchours in cach department and personnel costs on the basis of laborhours worked by the employees in each. The following data appear in the company records for the curtent period. Reguincd Use the direct method to allocate these service department costs to the opcrating departments. (Hin:: You have to start by determining the allocation percentages or all dspartments) Exercise2: Refer to the same data as in Exercisel. a) Allocate the gervice department costs using the step method, starting with the Maintenance Department. b) What effect does uging this method have on the allocation of costs? Explain. Exercise3: Refer to the game data as in Exercisel. Allocate the service department costs using the reciprocal method, and explain the effect