5 Problem 11-60 (Algo) Cost Allocation: Step and Reciprocal Methods (LO 11-3, 4) Great Eastern Credit Union (GECU) has two operating departments (Branches and Electronic) and three service departments (Processing, Administration, and Maintenance). During July, the following costs and service department usage ratios were recorded: eBook Supplying Department Processing Administration Maintenance Direct cost Using Department Processing Administration Maintenance 0 60% 0 0 0 0 15% 15% 0 $93,000 $630,000 $350,000 References Branches 20% 60% 208 $5,300,000 Electronic 208 40% 50% $2,150,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. Allocated to: Processing Administration Branches Costs Electronic Maintenance Processing Administration Total $ 0 $ $ 0