Dunedin Bank has two operating departments $($Retail and Commercial$)$ and three service departments: Operations, Information Technology $($IT$),$ and Transactions. For the last period, the following costs and service department usage ratios were recorded:

Required:

a$.$ Allocate the service department costs to the two operating departments using the reciprocal method.

$\backslash$table$[[$From:$,$Allocated to:$],[$Costs$,$Operations,Transactions,Retail,Commercial$],[$IT$,,,5,,],[$Operations$,,,5,,],[$Transactions$,,,,,],[$Total$,,,,,]]$