Erbil Services Company allocates its service department costs to its operating departments using the direct method. The company incurs total service department costs of IQD 500,000, with Service Department A incurring IQD 300,000 and Service Department B incurring IQD 200,000. Allocate the service department costs to the operating departments, given that Operating Department X uses 40% of Service Department A's services, Operating Department Y uses 60% of Service Department A's services, and Operating Department Z uses 50% of Service Department B's services.