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 Department Engineering Administration Maintenance Direct cost Engineering 0 10% 0 $30,000 Using Department Administration Maintenance 50% 0 0 20% 30% 0 $213,300 $40,000 Fabrication 10% 50% 15% $200,000 Assembly 40% 20% 55% $50,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. (Do not round intermediate calculations.) Allocated to: Fabrication Costs Assembly Engineering Administration Maintenance Total