2. Campaign Printing has two service departments, S1 and S2, and two production departments, P1 and P2. The data for May were as follows: S] S2 Services provided to: Activity Pre-allocation Costs S1 S2 P1 P2 $90.000 10% 40% 50% $60,000 20% 55% 25% Pre-allocation Costs P1 $360,000 P2 $520,000 Required: Allocate service departments costs (S1 & S2) to the production departments (P1 & P2) using reciprocal method i. Set up linear equations to solve for the total costs incurred in S1 and S2. (Note: if you use repeated iteration, you won't get any points!!!) Determine total costs for each department by first solving the equations from part i. and then performing the necessary allocation. (note: round to the nearest integer)