Cordner Corporation has two production Departments: P1 and P2 and wo service departments: Stand S2. Direct costs for each department and the proportion of Service costs used by the various departments for the month of July are as follows: Department Si S2 P1 P2 Direct costs $ 60,000 $100,000 $160,000 $140,000 Proportion of Services Used by: si S2 P1 P2 0.70 0.10 8.20 2.20 0.30 0.50 Under the reciprocal method what is the algebraic solution to the cost allocation