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 II 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 complete but not entirely correct. \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ From: } & \multicolumn{8}{|c|}{ Cost Allocation To: } \\ \hline & & IT & & HR & & ublishing & & Binding \\ \hline Service department costs & $ & 156,400 & $ & 248,940 & $ & 433,200 & $ & 398,000 \\ \hline IT & & (217,040) & & 54,260 & & 86,816 & & 75,964 \\ \hline HR & & 60,640 & & (303,200) & & 90,960 & & 151,600 \\ \hline Total & $ & 0 & $ & 0 & $ & 610,976 & $ & 625,564 \\ \hline \end{tabular}