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 $262,970 for II, $100,800 for Accounting. and $114,300 for HR Required: Use the reciprocal method to allocate the service department cosis 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