Exercise $11-30($Algo$)$ Cost Allocation: Reciprocal Method $($LO $11-1)$

Mack Precision Tool and Die has two production departments, Fabricating and Finishing, and two service departments, Repair and Quality Control. Direct costs for each department and the proportion of service costs used by the various departments for the month of March follow:

$\backslash$table$[[$Department$,$Direct Costs,Proportion of Services Used by$],[$Repair$,\backslash$table$[[$Quality$],[$Control$]],$Fabricating,Finishing$],[$Fabricating$,$$$147,600,,,,],[$Finishing$,112,200,,,,],[$Repair$,48,300,,0\mathrm{.}3,0\mathrm{.}5,0\mathrm{.}2],[$Quality Control,$140,210,0\mathrm{.}3,0,0\mathrm{.}2,0\mathrm{.}5]]$

Requlred:

Use the reciprocal method to allocate the service costs. $($Matrix algebra is not required.$)$

Note: Amounts to be deducted should be Indicated by a minus slgn$.$ Do not round Intermedlate calculations. Round your final answers to the nearest whole dollar amounts.

$\backslash$table$[[$From:$,$Cost Allocation To:$],[$Repair$,\backslash$table$[[$Quality$],[$Control$]],$Fabricating,Finishing$],[$Service department costs,$$,48,300,$S$,140,210,],[$Repair$,,,,,,$