Caro Manufacturing has two production departments, Machining and Assembly, and two service departments, Maintenance and Cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of August follow: Proportion of Services Used by Department Direct Costs Maintenance Cafeteria Machining Assembly Machining $ 100,000 Assembly 69,000 Maintenance 49,000 0.2 0.5 0.3 Cafeteria 36,000 0.6 0.2 0.2 Required: Use the reciprocal method to allocate the service costs. (Matrix algebra is not required.)