instructed you to use the reciprocal services method. She reminds you that revenue from by-products are used to offset costs. method to allocate the costs in the milling department between the two product lines. The remaining department costs are the same for both product lines, per thousand board feet. technology. The cost driver for the administration department is number of employees. In your first step, you determine the costs traced to each department and the usage of the support department cost drivers. You have created the following table: Packaging Totals Administration Department Log Yard Milling Drying Packaging Totals % A=$ 96 M=5 A=$ Using the rounded amounts from the support cost allocation table (previous task), complete the following table to allocate the production department costs to each product amounts to the nearest whole dollar. Hardwood Softwood Total Milling Drying: Hardwood Softwood Total Drying Packaging: Hardwood Softwood Total Packaging product line. \begin{tabular}{lccccc} & \multicolumn{1}{c}{ Thousand Board Feet } & Percentage of Board Feet & By-product Revenue & Portion of Byproduct Revenue \\ \hline Hardwood & & & & \\ Softwood & & & & \\ Total & & & & & \\ \hline \end{tabular} Total $ Cost per Product Line Hardwood Log Yard Milling Drying Packaging Subtotal Portion of By-product revenue Total cost per product line