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$,0,1,585,2,536,2,219],[$Department direct costs,$20,0,30,50]]$

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.

$\backslash$table$[[$From:$,$Cost Allocation To:$],[$IT$,$HR$,$Publishing,Binding$],[$Service department cos$,,,,],[$IT$,,,,],[$HR$,,,,],[$Total$,,,,]]$