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 Engineering Administration 15% Maintenance 0 Administration 60% 0 20% Maintenance Fabrication Assembly 0 10% 0 20% 20% 50% 25% 20% 60% Direct cost $52,000 $298,000 $45,000 $255,000 $90,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. (Do not round intermediate calculations.) Costs Engineering Administration Maintenance Total Allocated to: Fabrication Assembly $ 0 0