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: Processing Supplying Department Processing Administration Maintenance Direct cost Using Department Administration Maintenance 40% 0 15% $570,000 $290,000 Branches 15% 60% 20% $4,700,000 Electronic 45% 40% 50% $1,850,000 15% $87,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. $ Maintenance Processing Administration Allocated to: Costs Processing Administration Branches Electronic 290,000 $ 43,500 $ 43,500 $ 58,000 $ 145,000 13,050 0 34,800 13,050 39,150 570,000 0 0 342,000 228,000 $ 413,050 $ 412,150 Total