1. ABC Co has two service departments administration and maintenance, and two production departments assembly and quality control. The distribution of each service department's efforts to the other departments is shown below:

   FROM TO

   Administration Maintenance Assembly Quality Control

   Administration - 40% 25% 35%

   Maintenance 25% - 50% 25%

   The operating costs of the departments were as follows: Administration $40,000; Maintenance $30,000; Assembly $60,000; Quality Control $50,000.

   The total cost accumulated in the Assembly department using the reciprocal flow method is (round your calculations to two decimal places):

   		$52,778
   		$100,667
   		$81,250
   		$60,000
   		$98,750