3. A manufacturing plant has two service departments: Engineering; Maintenance. The plant also has two production departments: Standard; Deluxe. Each production department makes a different product. Both service departments provide service to each other and the production departments. The company uses the reciprocal method (simultaneous equations method) to assign service department costs. Engineering costs are allocated to user departments based upon a log of hours spent in the other departments. Maintenance costs are allocated to user departments based upon repair time. Additional information about the departments: Engineer. 7,000 Maint. 43,000 50 Deluxe 90,000 Standard 80,000 100 700 4,000 Direct Costs Engineer hours Maint. repair hours Units produced 50 100 200 2,000 Required (1) Using the reciprocal method, determine the total cost equations for Engineering and Maintenance. (2) Solve the equation system using algebra (i.e., using the simultaneous equations, determine the total costs of each service department, round answers to nearest dollar). (3) Assign service department costs to production departments (round answer to nearest dollar). (4) Determine the total manufacturing cost per unit for the Standard product (round answer to nearest penny)