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:

Supplying Department	Using Department
Human Resources	Legal	Testing	Domestic	Global
Human Resources	0	15%	10%	25%	50%
Legal	10%	0	0	30%	60%
Testing	10%	0	0	45%	45%
Direct cost	$ 264,500	$ 190,000	$ 90,000	$ 538,000	$ 487,000

Required:

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

Note: Do not round intermediate calculations.

From	Allocated to:
Costs	Domestic	Global
Human resources
Legal
Testing
Total