Product Producers, LLC (PP) manufactures a widget that is sold around the world. PP has a Janitor support department and an HR support department with two production departments—Production Dept. 1 and Production Dept. 2. Both of these support departments provide services to Production Dept. 1 and Production Dept. 2. The support departments provide janitorial and HR support to each other as well. Total quarterly costs for the Janitor Dept. and HR Dept. are provided below. Janitor Dept. costs are assigned based on the occupancy of square footage and HR Dept. costs are assigned using headcount of personnel. Janitor Dept. HR Dept. Production Dept. 1 Production Dept. 2 Square feet 1,000 1,600 4,000 7,000 Headcount 8 10 50 70 Support dept. costs $130,000 $250,000 What overhead costs are assigned to Production Dept. 1 and Production Dept. 2 using the reciprocal method? In order for the solution to balance out with the original amount of support department cost, DO NOT round intermediate calculations. Production Dept. 1: $151,439.39; Production Dept. 2: $228,560.61 Production Dept. 1: $152,314.81; Production Dept. 2: $227,685.19 Production Dept. 1: $150,610.80; Production Dept. 2: $229,389.20 Production Dept. 1: $151,537.50; Production Dept. 2: $228,462.50