everything is correct except number 3

Reciprocal Method of support Department Cost Allocation Chakow company has two support departments, Human Resources and General Factory, and two producing departments. Fabricating ond Assembly Support Departments Producing Departments Human General Resources Factory Fabricating Assembly Direct costs $140,000 $350,000 $114,200 $95,000 Normal activity: Number of employees 60 45 80 Square footage 1,500 6,000 14,000 The costs of the Human Resources Department are allocated on the basis of number of employees, and the costs of General Factory are allocated on the basis of square footage. Now assume that Chekov Company uses the reciprocal method to allocate support department costs Required: 1. Calculate the allocation ratios (rounded to four significant digits) for the four departments using the reciprocal method. If an amount is zero, enter"0". Use the rounded values for subsequent calculations. Proportion of Driver Used by fication Ambly Required: 1. Calculate the allocation ratios (rounded to four significant digit:) for the four departments using the reciprocal method. If an amount is zero, enter "o". Use the rounded values for subsequent calculations. Proportion of Driver Used by Human Resources General Factory Fabricating Assembly Human Resources 0.3243 0.2432 0.4324 0.0698 07 General Factory 0.2791 0.6512 2. Develop a simultaneous equations system of total costs for the support departments. If required, round your answers to four decimal places. Use these numbers for subsequent calculations. If required, round all other intermediate calculations to six decimal places, except the answers computed in requirement 1. + Human Resources (HR) 0.0698 (GF) 140,000 $ 0.324 General Factory (GF) 350,000 (HR) Solve for the total reciprocated costs of each support department (Round reciprocated total costs to the nearest dollar) Human Resources (HR) 168,238 General Factory (GF) 404,560 The Fabricating and Assembly departments, Round all 3. Using the reciprocal method, allocate the costs of the Human Resources and General Factory departments to the Fabricating and Assembly departments. Round all allocated costs to the nearest dollar. If an amount is zero, enter "O". Note: There may be a "$1" difference due to intermediate rounding. Support Departments Producing Departments Human Resources General Factory Fabricating Assembly Direct costs 140,000 350,000 114,200 95,000 Allocate: Human Resources -168,238 54,560 40,932 X 72,746 28,23 General Factory -404,560 112,913 263,449 268,045 X 431,195 - Total after allocation Feed Check My Won 1. The reciprocal method, as well as direct and sequential methods, allocates all support department costs to the producing departments 2. The reciprocal method takes full account of support department reciprocity. After allocation, rero cost remains in the support departments. Pre-allocation total nwerhead must qual posto allocation overhead