Problem 11-55 Cost Allocation: Step and Reciprocal Methods (LO 11-3, 4) Midland Resources has two production departments (Fabrication and Assembly) and three service departments (Engineering, Administration, and Maintenance). During July, the following costs and service department usage ratios were recorded: Engineering Fabrication Assembly 45% 15% Supplying Department Engineering Administration Maintenance Dirucl cost 20% Using Department Administration Maintenance 40% 25% 20% $230,700 $40,000 10% 45% 20% $210,000 60% $34.000 $30,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. (Do not round intermediate calculations.) Allocated to: Fabrication Costs Assembly Engineering Administration Maintenance Total