The support department allocation method that is the most widely used because of its :simplicity is the .a reciprocal allocation method .b sequential allocation method O .C step-down method .d direct allocation method National company has two support departments A&B and two operating departments X&Y. for the first quarter 2021, Budgeted overhead costs before any interdepartmental costs allocations were: A $800,000, B $1,500,000, X $5,000,000 and Y $11,000,000. Support work supplied by A to B 20%, to X 50% and to Y 30%. Support work supplied by B to A 25%, to X 35% and to Y 40%. Using direct method, out of department A cost, amount allocated to operating departments is .a .$700,000 .b $800,000 .$0 .d $1,500,000