Brains Corp has two service departments, S1 and S2, and two production departments, P1 and P2.

The data for April were as follows:

		Services provided to:
Activity	Costs	S1	S2	P1	P2
S1	$100,000		20%	40%	50%
S2	$80,000	10%		55%	25%
	Fixed Costs
P1	$400,000
P2	$500,000

Required:

a. Set up algebraic equations in linear form for each activity.

b. Determine total costs for each department by solving the equations from part (a) using the reciprocal method.