Problem 11-54 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: Using Department Maintenance Processing Administration 50% Supplying Department Processing Administration Maintenance Direct cost Branches 10% 60% 20% $4,300,000 Electronic 40% 40% 50% $1,650,000 10% $83,000 20% $530,000 $250,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. Allocated to: Administration Branches Costs Processing Electronic Maintenance Processing Administration Total