Midiand Resources has two production departments (Fabrication and Assembly) and three service departments (Engineering, Administration, and Maintenance) During July, the following costs and service department usage ratios were recorded: Supplying Department Engineering Administration Maintenance Direct cost Engineering ration 40% aintenance Fabrication 15% 50% 30% 45% 25% 50% 15% 10% 20% $44.000 $286,200 $45,000 S235,000 580,000 Required Allocate the service department costs to the two operating departments using the reciprocal method. (Do not round intermediate calculations.) Allocated to: Costs Fabrication Assembly Engineering Administration Maintenance Total