Great Eastern Credit Unlon (GECU) has two operating departments (Branches and Electronic) and three service departments (Processing, Administration, and Malntenance). During July, the following costs and service department usage ratios were recorded: Departm Maintenance Processing Administration Branches Flectronic Furddns Processing tion 50% 405 5 % Maintenance 15% S510,000 20% 50% Direct cost $81.000 $230.000 S4,100,000 S1,550,000 Required: Allocate t service department costs to the two operating departments using the reciprocal method. Allocated to: Administration Branches Costs Processing Electronic Maintenance Processing Administration Jatal