Barnes Company has two support departments and three production departments, each producing a separate product. For a number of years, Barnes has allocated the costs of the support departments to the production departments on the basis of the annual sales revenue dollars. In a recent audit report, the internal auditor stated that the distribution of support department costs on the basis of annual sales dollars would lead to support inequities. The auditor recommended that maintenance and engineering hours be used as a better support cost allocation basis. For illustrative purposes, the following information was appended to the audit report: Support Departments Production Departments Maintenance Engineering Product A Product B Product C Maintenance hours used 400 800 200 200 Engineering hours used 400 800 400 400 Department direct costs $12,000 $54,000 $80,000 $90,000 $50,000 Question Assume that the Maintenance Departments total cost to be allocated is $24,000. Under the reciprocal method, what portion of Maintenance Department cost is allocated to Department A?