Memorial Services, Incorporated $($MSI$)$ has three service departments $($IT$,$ Accounting, and HR$)$ and two production

departments $($West and East$).$ The usage data for each of the service departments for the previous period follow:

The direct costs of the service departments in the previous period were $$86,750$ for IT$,$ $$99,000$ for Accounting, and

$$112,500$ for HR$.$

Required:

Use the reciprocal method to allocate the service department costs to the production departments. $($Matrix algebra is not

required.$)$

Note: Amounts to be deducted should be indicated by a minus sign. Do not round intermediate calculations.