xercise 11-32 (Algo) Cost Allocation: Reciprocal Method (LO 11-1) Voodstock Binding has two service departments, IT (information Technology) and HR (Human Resources), and two operating lepartments, Publishing and Binding. Management has decided to allocate IT costs on the basis of IT Tickets (issued with each IT equest) 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 oniy two service departments.) Note: Amounts to be deducted should be indicated by a minus sign. Do not round intermediate calculations