Hessel Corporation has two operating departments (Domestic and Global) and three service departments: Human Resources (HR), Legal,

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Hessel Corporation has two operating departments (Domestic and Global) and three service departments: Human Resources (HR), Legal, and Testing. In the most recent period, the following costs and service department usage ratios were recorded: 


Required

Allocate the service department costs to the two operating departments using the reciprocal method.  

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