Billy Stone, Inc. budgets the following amounts for its Buildings & Grounds and Computer Services Departments in servicing each other and the two manufacturing divisions of Signs and Mailers: The actual results for the time period were as follows:

Buildings and Grounds

Computer Service

Signs

Mailers

Cost

$150,000

$111,000

Buildings and Grounds

0.1

0.6

0.3

Computer Services

0.25

0.35

0.4

The equation to determine the total costs of Computer Services using the reciprocal allocation method is

Select one:

a. CS = $111,000 + 0.1 B&G.

b. Other

c. CS = $111,000 + 0.25 B&G.

d. CS = $111,000 + 0.2 B&G.

e. CS = $111,000 + 0.15 B&G.