Exercise 11-32 Cost Allocation: Reciprocal Method, Two Service Departments (LO 11-4) 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 Direct cost Administration Finishing 0.10 0.55 $1,560,000 $268,000 $238,000 Factory support Fabrication Assembly 0.20 0.30 0.20 0.40 0.10 480,000 0.15 $ 1,250,000 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 Assembly Finishing Service department costs Administration Factory support Total allocations Direct costs Total costs