Great Eastem Credit Union (GECU) has two operating departments (Branches and Electronic) and three service departments (Processing, Administration, and Maintenance). During July, the following costs and service department usage ratios were recorded: Using Department Maintenance Supplying Department Processing Administration Processing Administration Branches 10% 60% Electronic 0 50% 0 40% 40% % S4.100.000 5% 0% ce $510,000 $230.000 Direct cost $81.000 $1 550 000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. Allocated to: Administration Costs Processing Branches Electronic Maintenance Processing Administration Total 0 S