Jake's Battery Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $160,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $40,000 are allocated based on the number of employees. The costs of operating departments "A" and "B" are $80,000 and $120,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Support Departments Production Departments Maintenance Personnel A B Department. Department Budgeted costs $160.000. $40.000 $80.000 $120.000

Budgeted maintenance-hours NA 400 480 320 Number of employees 20 NA. 80 240 240

1.Write the formulas Jake's accountant will use to allocate maintenance and personnel costs to production departments "A" and "B" using the reciprocal method and then allocate service department costs to the two operating departments using the reciprocal method.