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: Supplying Using Department Department Processing Administration Maintenance Branches Electronic Processing 0 40% 15% 45% Administration 0 Maintenance 15% 0 15% 0 0 60% 40% 20% 50% Direct cost $90,000 $600,000 $320,000 $5,000,000 $2,000,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. Maintenance Processing Administration Total Allocated to: Costs Processing Administration Branches Electronic 0 FA