Aesir Corporation allocates support department overhead costs to production departments X and Y by means of the reciprocal allocation method. For the month of June 2019, the following information is available: overhead costs for support department A, $20,000; overhead costs for support department B, $10,000. Also, percentages of services provided to departments are shown in the table below. The simultaneous equation to be used in the allocation of support department A's costs is:

Services Supplied	To A	To B	To X	To Y
From A		20%	40%	40%
From B	10%		30%	60%

	a.	A = $20,000 + 0.10B
	b.	A = $10,000 + 0.20B
	c.	A = $10,000 + 0.10B
	d.	A = $20,000 + 0.20B