8.24 Reciprocal method (Appendix 8A) Paul's Valley Protection Service has three support departments 02, Q5 (S1, S2, and S3) and three operating departments (P1, P2, and P3). The direct costs of each depar ment are $30,000 for S1, $20,000 for S2, and $40,000 for S3. The proportions of service provided by each support department to the others are given in the following table. Support Departments S2 0.4 Operating Departments P2 0.2 S1 S1 S2 S3 S3 0.1 0.2 P1 0.2 0.2 0.1 P3 0.1 0.5 0.1 0.1 0.2 0.2 0.4 EQUIRED: Using the reciprocal method,allocate the support department costs to the operating