4. (4 points) The Goodyear Company has two service departments technical support and maintenance, and two production departments assembly and testing. The distribution of each service department's efforts to the other departments is shown below: From: Technical Support 0% Maintenance Assembly Testing 20% 40% 40% Technical Support Maintenance 40% 0% 30% 30% The direct operating costs of the departments were as follows: Technical Support Maintenance Assembly Testing $60,000 $80,000 $120,000 $40,000 Calculate the total costs accumulated in production department, Testing, using the step and reciprocal methods to allocate the service department costs with the Technical Support department going first. Calculate all ratios and percentages to 1 decimal place, for example 33.3%, and round all dollar amounts to the nearest whole dollar)