Great Eastern 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:

Supplying Department	Using Department
	Processing			Administration			Maintenance			Branches			Electronic
Processing		0			40	%		0			15	%		45	%
Administration		0			0			0			60	%		40	%
Maintenance		10	%		20	%		0			20	%		50	%
Direct cost	$	86,000		$	560,000		$	280,000		$	4,600,000		$	1,800,000

Required:

Allocate the service department costs to the two operating departments using the reciprocal method.

If you could please show how you got all the numbers that would be greatly appreciated! Thank you!