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

  Department	Maintenance ($)	IT ($)	HR ($)	Total Allocation ($)
  Maintenance	-	5,000	6,000	20,000
  IT	4,000	-	7,000	25,000
  HR	6,000	7,000	-	30,000
  Assembly	20,000	25,000	30,000	-
  Packaging	15,000	20,000	25,000	-

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