• JKL Corporation has three service departments (HR, IT, and Accounting) and two production departments (Assembly and Packaging). The following table shows the costs incurred in each department:

  Department	HR ($)	IT ($)	Accounting ($)	Allocation to Production Departments ($)
  HR	-	12,000	10,000	25,000
  IT	15,000	-	8,000	28,000
  Accounting	10,000	8,000	-	20,000
  Assembly	20,000	25,000	20,000	-
  Packaging	15,000	20,000	15,000	-

  Allocate the service department costs to the production departments using the reciprocal method.