Support department cost allocation$-$reciprocal services method

Temple Lights, Inc. produces Hanukkah menorahs in its Cutting and Molding departments. The Maintenance and Security departments support the production of the menorahs. Costs from the Maintenance Department are allocated based on machine hours, and costs from the Security Department are allocated based on asset value. Information about each department is provided in the following table:

$\backslash$table$[[,\backslash$table$[[$Maintenance$],[$Department$]],\backslash$table$[[$Security$],[$Department$]],\backslash$table$[[$Cutting$],[$Department$]],\backslash$table$[[$Molding$],[$Department$]]],[$Machine hours,$800,2,000,6,800,11,200],[$Asset value,$$2,000,$$$1,390,$$$2,500,$$$5,500$