Solexx Corporation allocates its service department overhead costs to producing departments. This information is for the month of June:

Service Departments
Maintenance Utilities
Overhead costs incurred $ 108,000 $ 630,000
Service provided to departments
Maintenance — 5%
Utilities 10% —
Producing—A 20 40
Producing—B 70 55
Totals 100% 100%
What is the amount of maintenance and utilities department costs distributed to producing departments A and B for June using (1) the direct method, (2) the step method (maintenance department first), and (3) the reciprocal method?