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 Engineering Administration Maintenance Direct cost Engineering 0 15% 0 $52,000 Using Department Administration Maintenance 60% 0 0 10% 20% 0 $298,000 $45,000 Fabrication 20% 50% 20% $255,000 Assembly 20% 25% 60% $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 0 $ 0