Problem 11-62 (Algo) Cost Allocation: Reciprocal Method (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 Supplying Department Engineering Administration Maintenance Direct cost 20% Using Department Administration Maintenance 40% 25% 30% $248,550 $45,000 Fabrication 15% 45% 15% $ 230,000 Assembly 45% 10% 55% $80,000 $42,000 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 $ 0 $