1 Hessel Corporation has two operating departments (Domestic and Global) and three service departments: Human Resources (HR), Legal, and Testing. In the most recent period, the following costs and service department usage ratios were recorded: Using Department Supplying Department Human Resources Legal Testing Domestic Global Human Resources 0 15% 10% 25% 50% Legal 10% 0 0 30% 60% Testing 10% 0 0 45% 45% Direct cost $ 264,500 $ 190,000 $ 90,000 $ 556,000 $ 505,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. Note: Do not round intermediate calculations. Human Resources Testing