Exercise 11.37 (Algo) Reciprocal Cost Allocation-Outsourcing a Service Department (LO 11-1, 2) Mack Precision Tool and Die hes two production departments, Fabricating and Finishing, and two service departments, Repair and Ouality Control. Direct costs for each department and the proportion of service costs used by the various departments for the month of March follow: Mack Precision Tool and Die estimates that the variable costs in the Repair Department total 515,225 , and in Quality Control variabie costs total $39,200. Avoidable fixed costs in the Repair Department are $12,400. Required: Required: If Mack Precision Tool and Die outsources the Repair Department, what is the maximum it can pay an outside vendor without increasing total costs? Note: Do not round intermediate calculations