8 Problem 11-60 (Algo) Cost Allocation: Step and Reciprocal Methods (LO 11-3, 4) 2.1 points 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: Supplying Department Processing Administration Maintenance Direct cost Processing 0 0 10% $ 88,000 Using Department Administration Maintenance Branches 40% 0 15% 0 0 60% 15% 0 15% $580,000 $300,000 $4,800,000 Electronic 45% 40% 60% $1,900,000 eBook Required: Allocate the service department costs to the two operating departments using the reciprocal method. Allocated to: Costs Processing Administration Branches Electronic Maintenance Processing Administration Total $ 0 $ 0