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	130,000
Assembly	85,000
Maintenance	45000	-----	0.1	0.5	0.4
Cafeteria	35000	0.7	----	0.2	0.1

Required: Use the reciprocal method to allocate the service costs. (Matrix algebra is not required.) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.)