Material Handling	850000
Equipment Maintenance	225000
Quality control	125000
Assembly	634000
Finishing	342000

The above is the budgeted overhead costs for 2021 for each department

		Material Handling	Equipment Maintenance	Quality Control
	User of the Service
Support Departments	Material Handling		8%	10%
Equipment Maintenance			12%
Quality Control		5%
Production Department	Assembly	45%	35%	20%
Finishing	55%	52%	58%

the above is the usage of the support departments output for the year..

Question:

Use the reciprocal method to allocate the budgeted costs of the support departments (material Handling, Equipment Maintenance, and Quality Control ) to the Assembly and Finishing Department.