Midland 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 Depa Engineering Engineering Administration Maintenance Direct cost 50% 10% 40% 25% 55% 15% 10% 0 30% 15% $60,000 $339,850 50,000 $275,000 $90,000 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