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. EN Supplying Department Engineering Administration Maintenance Direct cost Using Department Administration Maintenance Fabrication Assembly 40% 15% 45% 25% 10% 20% 30% 50% $246,500 $40,000 $220,000 $80,000 20% 45% 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