Required: $1.$ Using computer usage time as the allocation base for the information systems department and square feet of floor space as the application base for the facilities department, apply overhead from these service departments to the production departments and determine the total cost of each production department using these three methods: a$.$ Direct method. b$.$ Step method $($both for the information systems department going first and for the facilities department going first$).$ c$.$ Reciprocal method. Note: For all requirements, do not round intermediate calculations. Round final answers to the nearest dollar. Totals may be off by $$1$ due to rounding.