my Mack Precision Tool and Die has two production departments, Fabricating and Finishing, and two service departments, Repair and Quality Control. Direct costs for each department and the proportion of service costs used by the various departments for the month of March follow: Proportion of Services Used by Department Fabricating Direct Costs $ 140,600 Repair Quality Control Fabricating Finishing Finishing 98,200 Repair 42,000 @ 0.3 0.4 0.3 Quality Control 78,400 0.3 0.2 0.5 Required: Use the reciprocal method to allocate the service costs. (Matrix algebra is not required.) Note: Amounts to be deducted should be Indicated by a minus sign. Do not round Intermediate calculations. Cost Allocation To: Quality From: Repair Control Fabricating Finishing Service department costs Repair Quality control Total