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:

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.

Answer is not complete.