Using the reciprocal $($algebraic$)$ method, what are the total costs the revenue$-$generating departments after the allocation?

$\backslash$table$[[,$Advertising,Circulation$],[$a$.$ P$1,344,432,$P$2,240,168,],[$b$.$ P$1,342,099,$P$2,240,168,],[$c$.$ P$1,344,432,$P$2,242,501,],[$d$.$ P$1,343,662,$P$2,242,501,]]$

Mantufacturing Overhead$-$Departmentalization

$259$

$1t{m}^{ms}26$ to $28$ are based on the following data:

Management of ABC Media has decided to allocate the costs of the paper's two service$/$support departments $($administration and human resources$)$ to the two revenue$-$generating$/$producing departments $($advertising and circulation$).$ Administration costs are to be allocated on the Pesos of assets employed; human resources costs are to be allocated on the basis of number of employees. The following costs and allocated bases are available:

$\backslash$table$[[$Department$,$Direct Costs,$\backslash$table$[[$Number of$],[$Employees$]],\backslash$table$[[$Pesos of Assets$],[$Employed$]]],[$Administration$,$P$781,500,10,$P$387,100],[$Human resources,$492,700,7,291,700],[$Advertising$,957,800,12,762,400],[$Circulation$,1,352,{600}_{?},{25}_{?},1,870,{300}_{?}$