The managers of Ashtabula Manufacturing are discussing ways to allocate the cost of service departments, such as Quality Control and Maintenance, to the production departments. To aid in the discussion, the controller provided the following information: Quality Control Maintenance Machining Assembly Direct dept. costs $350,000 $200,000 $400,000 $300,000 50,000 25,000 Budgeted MHs Budgeted DLHS Budgeted Hrs. of Service: Quality Control Maintenance 7,000 21,000 18,000 7,000 12,000 10,000 Required: Determine the amount of Quality Control and Maintenance costs that would be allocated to the Machining and Assembly departments using: 1. Direct method 2. Reciprocal method