Refer to the data for Riverside Clinic given in Exhibits 18-2 and 18-5.

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 18-2 (panel A). Second, allocate the three service departments' fixed costs using the long-run average usage proportions in Exhibit