Exercise 11-32 (Algo) Cost Allocation: Reciprocal Method (LO 11-4) Caro Manufacturing has two production departments, Machining and Assembly, and two service departments, Maintenance and Cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of August follow. Proportion of Services Used by Department Machining Direct Costs $110,000 Maintenance Assembly 72,000 Maintenance 50,000 nces Cafeteria 41,000 Cafeteria Machining Assembly 8.2 0.4 0.4 0.2 0.1 Required: Use the reciprocal method to allocate the service costs. (Matrix algebra is not required.) (Negative amounts should be Indicated by a minus sign. Do not round Intermediate calculations. Round your final answers to the nearest whole dollar amounts.) From: Service department costs Maintenance: Cafeteria Total Cost Allocation To: Maintenance Cafeteria Machining Assembly S $ S 0 S