Woodstock Binding has two service departments, IT $($Information Technology$)$ and HR $($Human Resources$),$ and two operating departments, Publishing and Binding. Management has decided to allocate IT costs on the basis of IT Tickets $($issued with each IT request$)$ In each department and HR costs on the basis of employees In each department.

The following data appear in the company records for the current period:

$\backslash$table$[[$IT tickets,IT$,$HR$,$Publishing,Binding$],[$Employees$,0,1,590,2,544,2,226],[$Department direct costs,$22,0,33,55]]$

Required:

Allocate the service department costs using the reciprocal method. $($Matrix algebra is not required because there are only two service departments.$)$

Note: Amounts to be deducted should be indicated by a minus sign. Do not round Intermedlate calculations.

$\backslash$table$[[$From:$,$Cost Allocation To:$],[,$IT$,,$HR$,,$shing,,ading$],[$Service department costs,$$,157,200,$$$,249,120,$$$,0,$$$,0],[$IT$,,,,(249,120),,52,400,,157,200],[$HR$,,(157,200),,,,,,157,200],[$Total$,$$$,\frac{?}{\text{b}\text{a}\text{r}}(0),$$$,0,$$$,52,400,$$$,314,400]]$