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 $ 145,000

Assembly 65,000

Maintenance 50,000 0.3 0.3 0.4

Cafeteria 36,000 0.8 0.1 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. Round your final answers to the nearest whole dollar amounts.)