During the past month, the following costs were incurred in the three production departments and two service departments of Kim & Co.:

	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	$	480,000		$	1,250,000		$	1,560,000		$	268,000		$	238,000

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. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.)

480,000 $1,250,000 $1,560,000 $268,000 $238,000 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. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Cost Allocation To: From: Administration Factory support Fabrication Assembl Service department costs Administration Factory support Total allocations Direct costs Total costs