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 Foods Goods Personnel Accounting Overhead costs Number of employees Transaction processed $10,000 50 $20,000 60 $25,000 60 $18,000 80 300 500 450 750 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 Accounting Department after receiving the service cost from the other department (Assume that the initials, P and A, represent Personnel and Accounting Departments, respectively)? A = $20,000 + 0.15P A = $20,000 + 0.2P A = $20,000+ 0.3P A = $20,000+ 0.24P