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. (Do not round intermediate calculations.)

Allocated to: Fabrication Costs Assembly Engineering Administration Maintenance Total 0 $ 0