Mack Precision Tool and Die has two production departments, Fabricating and Finishing, and two service departments, Repair and Quality Control. Direct costs for each department and the proportion of service costs used by the various departments for the month of March follow Department Fabricating Finishing ook Repair Quality Control Required: nt Int Proportion of Services Used by Direct Costs Repair Quality Control Fabricating Finishing $ 130,600 90.200 38,400 71,600 0 0.3 0.5 0.1 0.2 0.6 Use the reciprocal method to allocate the service costs. (Matrix algebra is not required.) Note: Amounts to be deducted should be indicated by a minus sign. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts. Cost Allocation To: Quality ences From: Repair Control Fabricating Finishing Service department costs $ 38,400 $ 71.600 Repair Quality control Total $ 38,400 $ 71,600 $ $ 0