Cooper Ltd. has 2 operating divisions: domestic sales and international sales. They also have 2 support divisions: accounting support and human resources support. For the past year, Coopers cost records show the following information:

	Support Divisions		Operating Divisions
	Accountg Support	Human Resources Support	Domestic Sales	Inter-national Sales	Total
Budgeted costs incurred before any interdivision cost allocations	$500,000	$600,000	$8,400,000	$7,500,000	$17,000,000
Support work supplied by Accounting (based on # of employees)	-	20%	40%	40%	100%
Support work supplied by Human Resources (based on # of staffing actions)	10%	-	60%	30%	100%

Allocate the 2 support divisions costs to the operating divisions using the Reciprocal Method