Give me an example of Midland Resources has two production departments $($Fabrication and Assembly$)$ and three service departments $($Engineering$,$ Administration, and Maintenance$).$ During July, the following costs and service department usage ratios were recorded.

Supplying Department Using Department

Engineering Administration Maintenance Fabrication Assembly

Engineering $060\%020\%20\%$

Administration $15\%010\%50\%25\%$

Maintenance $020\%020\%60\%$

Direct cost $ $58,000$ $ $329,000$ $ $50,000$ $ $270,000$ $ $90,000$

Required:

Allocate the service department costs to the two operating departments using the reciprocal method. $($Do not round intermediate calculations.$)$