Bolton Trucking is divided into two operating divisions: Perishable Foods and Household Goods. The company allocates Personnel and Accounting Department costs to each operating division. Personnel costs are allocated on the basis of the number of employees and Accounting costs on the basis of the number of transactions processed. The data concerning the four departments are as follows: Support Departments Operating Divisions Perishable Household Personnel Accounting Foods Goods Overhead costs Number of employees Transaction processed $10,000 50 300 $20,000 60 500 $25,000 60 450 $18,000 80 750 All numbers are rounded to four (4) decimal places if necessary. If the reciprocal method is used, which of the following is a correct linear equation to set up for the amount of total cost to be allocated from Personnel Department after receiving the service cost from the other department (Assume that the initials, P and A, represent Personnel and Accounting Departments, respectively)? OP = $10,000+ 0.2A O P = $10,000+ 0.3A O P = $10,000+ 0.24A OP = $10,000+ 0.15A Assume that total costs to be allocated from Personnel and Accounting Departments after considering their reciprocal services are found $14,894 and $24,468, respectively. What would be the total cost accumulated in Perishable Foods Department after the completion of service cost allocation with the reciprocal method? $41,702 $36.192 $36.808 $34,080