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. Using Department Supplying Department Engineering Administration Maintenance Fabrication Assembly Engineering Administration Maintenance 15% 0 600% 0 2006 Direct cost $56,000 $321,300 0 100% $50,000 2006 200 500 25% 300 580% $265,000 $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