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:

DepartmentDirect CostsProportion of Services Used byRepairQuality ControlFabricatingFinishingFabricating$ 140,600 Finishing98,200 Repair42,00000.30.40.3Quality Control78,4000.300.20.5

Required:

Use the reciprocal method to allocate the service costs. (Matrix algebra is not required.)