15) Oxide Company has two support departments (S1 and S2) and two producing departments (X and Y). Department Si serves Departments S2, X, and Y in the following percentages, respectively: 10%, 35%, 55%. Department S2 serves Departments S1, X, and Y in the following percentages, respectively: 6%, 50%, and 44%. Direct department costs for S1, S2, X, and Y are $15,000, $8,000, $105,000, and $97,500, respectively. What is S2's cost equation? S2 = $8,000 + 0.1051 D S2 = $8,000+ 0.0651 S2 = $15,000+ 0.1051 S2 = $15,000 + 0.0651 14) Restaurant Products produces two products, X and Y, in a single process. In 2011, the joint costs of this process were $25,000. In addition, 4,000 units of X and 6,000 units of Y were produced. Separable processing costs beyond the split-off point were X - $10,000; Y - $20,000. X sells for $10.00 per unit: Y sells for $7.50 per unit. What amount of joint costs will be allocated to Product X using the physical units method? o S-O- $10,000 $25,000 $15,000