Hessel Corporation has two operating departments (Domestic and Global) and three service departments: Human Resources (HR Legal, and Testing. In the most recent period, the following costs and service department usage ratios were recorded: Required: Allocate the service department costs to the two operating departments using the reciprocal method. Note: Do not round intermediate calculations. Mack Precision Tool and Die has two production departments, Fabricating and Finishing, and two service departments, Repair and Quality Control. Direct costs for each department and the proportion of service costs used by the various departments for the month March follow: Required: Use the reciprocal method to allocate the service costs. (Matrix algebra is not required.) Note: Amounts to be deducted should be indicated by a minus sign. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts