Reciprocal Method of Support Department Cost Allocation Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly... Support Departments Producing Departments Direct costs Normal activity: Number of employees Square footage Human General Resources Factory Fabricating Assembly $140,000 $360,000 $114,200 $95,000 1,500 60 45 6,000 80 14,000 The costs of the Human Resources Department are allocated on the basis of number of employees, and the costs of General Factory are allocated Now assume that Chekov Company uses the reciprocal method to allocate support department costs. Required: