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	Using Department
	Engineering			Administration			Maintenance			Fabrication			Assembly
Engineering		0			40	%		0			15	%		45	%
Administration		20	%		0			25	%		45	%		10	%
Maintenance		0			20	%		0			20	%		60	%
Direct cost	$	40,000		$	254,400		$	40,000		$	225,000		$	80,000

Required:

Allocate the service department costs to the two operating departments using the reciprocal method. (Do not round intermediate calculations.)

Engineering: _____(Costs) , ______(Fabrications) , ______(Assembly)

Administration: ______(Costs) , ______(Fabrications) , ______(Assembly)

Maintenance: ______(Costs), ______(Fabrications) , ______(Assembly)

Total: (---) , ($_____) , ($______)