Company Y has two service departments, DA and DB, and two production departments, P1 and P2.

	Services provided to:
Departments Costs	DA $100,000	DB $50,000	P1	P2
		15%	35	50
	20%		55	25

Required:

Allocate reciprocated Costs of DA and DB to departments.

	A.	DA ($17,010; $39,691; $56,701) and DB ($13,402; 36,855.5; $16,752.5)
	B.	DA ($15,773; $36,404; $32,577) DB ($15,152; 41,629; $18,943)
	C.	DA ($16,500; $35,000; $50,000) DB ($10,000; $27,500; $12,500)
	D.	None of them