Boswell Consulting has two service departments, S1 and S2, and three production departments, P1, P2, and P3. Data for a recent month follow:

Service Provided to:	S1					S2						P1						P2				P3
S1								0.10						0.20						0.40				0.30
S2		0.30												0.20						0.40				0.10
Costs	$	200,000					$	100,000					$	600,000					$	800,000			$	1,000,000

Required:

(A) Determine the allocations to the production departments when the reciprocal method is used.

(B) Briefly describe why the reciprocal method is theoretically preferable to other methods of allocation.