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: of Services Used b Direct Costs Maintenance Cafeteria Machining Assembly Machining $145,000 65,000 47,000 37,000 0.4 0.2 0.2 0.4 Cafeteria 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: Maintenance Cafeteria From Machining Assembly Service department costs Maintenance Cafeteria Total