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: n of Services Used b Department Machining Assembly Direct Costs Maintenance Cafeteria Machining Assembly $100,000 67,000 47,000 40,000 0.3 Maintenance Cafeteria 0.4 0.2 0.3 0.1 0.7 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.) Cost Allocation To: From MaintenanceCafeteria Machining Assembly Service department costs Cafeteria Total