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:

IT tickets Employees Department direct costs

IT $0,1,585$

$20,0$

$$156,800,$$$249,030$

Publishing

$2,536$

Binding

$2,219$

$50$

$$398,500$

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 intermediate calculations.