dland Resources has two production departments $($Fabrication and Assembly$)$ and three service departments $($Engineering$,$ Administration, and Maintenance$).$ During July, the following costs and service department usage ratios were recorded.

Supplying Department Using Department

Engineering Administration Maintenance Fabrication Assembly

Engineering $050\%010\%40\%$

Administration $15\%010\%50\%25\%$

Maintenance $030\%015\%55\%$

Direct cost $ $60,000$ $ $339,850$ $ $50,000$ $ $275,000$ $ $90,000$

Required:

Allocate the service department costs to the two operating departments using the reciprocal meMidland Resources has two production departments $($Fabrication and Assembly$)$ and three service departments $($Engineering$,$

Administration, and Maintenance$).$ During July, the following costs and service department usage ratios were recorded.

Required:

Allocate the service department costs to the two operating departments using the reciprocal method. $($Do not round intermediate

calculations.$)$