Using the reciprocal $($algebraic$)$ method, what are the total costs the revenue$-$generating departments after the allocation?

$\backslash$table$[[,$Advertising,Circulation$],[$a$.$ P$1,344,432,$P$2,240,168,],[$b$.$ P$1,342,099,$P$2,240,168,],[$c$.$ P$1,344,432,$P$2,242,501,],[$d$.$ P$1,343,662,$P$2,242,501,]]$

Mantfacturing Overhead$-$Departmentalization

Items $26$ to $28$ are based on the following data:

$259$

Management of ABC Media has decided to allocate the costs of the paper's two service$/$support departments $($administration and human resources$)$ to the two revenue$-$generating $/$producing departments $($advertising and assets employed; human resources costs be allocated on the Pesos of of number of employees. The following are to be allocated on the basis available:

$100$

$26.$ Using the direct method, what are the total costs of the revenuegenerating departments after allocating the costs of the support departments?

$\backslash$table$[[,$Advertising,Circulation$],[$a$.,P1,342,099,P1,352,600$