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			30	%		0			15	%		55	%
Direct cost	$	48,000		$	274,500		$	45,000		$	245,000		$	80,000

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