Software Genius offers new software for keeping notes on tablets. They have two principal operating departments, Development and Customer Service, and two support departments, HR and Accounting. The base used to allocate HR is number of employees, while the base used to allocate Accounting is report requests. HR has a budget of $370,000, while Accounting has a budget of $530,000. The following summarizes the budgeted amounts and allocation-base amounts used by each department: Service B d t Development Customer Service Accounting u e Department g Used: Used Used HR $370,000 30 employees 55 employees 15 employees 40 rt 120 t 60 t Accounting $530,000 repo rep\" repor requests requests requests Answer each of the following, answer in the box below: 1. Using the direct method, how much service cost is allocated to (a) Development and (b) Customer Service? (4 points) 2. Using the step-down method (as discussed in class), how much service cost is allocated to (a) Development) and (b) Customer Service? (4 points) 3. Using the reciprocal method, how much service cost is allocated to (a) Development and (b) Customer Service? (4 points)