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 Processing Administration Maintenance Direct cost Processing 0 0 15% $99,000 Administration 60% 0 15% $690,000 Using Department Maintenance 0 0 0 $410,000 Branches 20% 60% 20% $5,900,000 Electronic 20% 40% 50% $2,450,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. Allocated to: Costs Processing Administration Branches Electronic Maintenance Administration Total