Tri-Cities Savings and Loan has three departments that generate revenue: loans, checking accounts, and savings accounts. Tri-Cities Savings and Loan has two service departments: Administration/Personnel and Maintenance. The following information is available for indirect costs. Administration/ Personnel costs are best allocated based on number of employees while Maintenance costs are best allocated based on square footage occupied. Department Overhead costs Employees Footage Admin./Pers. $530,000 --- 30,000 Maintenance 450,000 5 --- Loans 900,000 9 34,000 Checking 600,000 6 10,000 Savings 240,500 5 26,000 Total 2,720,500 25 100,000 Using the reciprocal method, allocate the support department overhead costs. Round percentages to two decimal places (EX 34.29% or 0.3429).