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 60 % 0 20 % 20 % Administration 15 % 0 10 % 50 % 25 % Maintenance 0 20 % 0 20 % 60 % Direct cost $ 58,000 $ 329,000 $ 50,000 $ 270,000 $ 90,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method.