During the past month, the following costs were incurred in the three production departments and two service departments of Postaic Company:

	Using Department
Supplying Department	Administration			Factory Support			Fabrication			Assembly			Finishing
Administration					0.40			0.30			0.20			0.10
Factory support		0.10						0.20			0.15			0.55
Direct cost	$240,000			$	625,000		$	780,000		$	134,000		$	119,000

Required:

Allocate service department costs to Fabrication, Assembly, and Finishing using the reciprocal method, and determine the total costs of Fabrication, Assembly, and Finishing after this allocation. (Do not round intermediate calculations. Round your answers to the nearest dollar amount.)

COST ALLOCATION TO:

From: Administration Factory Support Fabrication Assembly Finishing Service Department _____________________________________________________ Administration _____________________________________________________ Factory Support ______________________________________________________ Total Allocations ====================================================== Direct Costs ______________________________________________________ Total Costs ======================================================