please show work for the recipricol method of cost accounting for this problem

\begin{tabular}{|lcccc|} \hline Number of I/S & HoursofLebs & MaintenanceDepartment & \multicolumn{1}{c|}{SquareFeetCostbeforeAllocation} \\ Janitorial & 10 & 20 & 100 square feet & $82,000 \\ R \& D & 1 & 5 & 20 square feet & $60,100 \\ Maintenance & 40 & 15 & 200 square feet & $61,372 \\ \hline \end{tabular} What are the do llars allocated to the RED Department using the Reciprocal Method? 71.570 .57 (with margin 0.01)