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: Engineering 0 O Supplying Department Engineering Administration Maintenance Direct cost 15% 0 $54,000 Using Department Administration Maintenance 60% 10% 30% $304,600 $50,000 Fabrication 20% 50% 15% $260,000 Assembly 20% 25% 55% $90,000 0 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 $