Refer to the data for Riverside Clinic given in Exhibits 17–2 and 17–5.

Required: Use the reciprocal-services method in combination with the dual-allocation approach to allocate Riverside’s service department costs. Hint: You will need to apply the reciprocal-services method twice. First, allocate the three service departments’ variable costs using the short-run usage proportions in Exhibit 17–2 (panel A). Second, allocate the three service departments’ fixed costs using the long-run average usage proportions in Exhibit 17–5. Finally, add the variable costs and fixed costs allocated to each direct-patient-care department.