11-33. Cost Allocation: Reciprocal Method, Two Service Departments During the past month, the following costs were incurred in the three production departments and two service departments of Kim & Co. Supplying Department Administration Finishing Using Department Factory Support Fabrication 0.40 0.30 0.20 $1,250,000 $1,560,000 Administration .... Factory support... 0.10 Direct cost ....... $480,000 Assembly 0.20 0.15 $268,000 0.10 0.55 $238,000 Required Allocate service department costs to Fabrication, Assembly, and Finishing using the reciprocal method, and determine the total costs of Fabrication, Assembly, and Finishing after this allocation