Craylon 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		25%	40%	35%
S2	$80,000	10%		55%	35%
	Fixed Costs
P1	$400,000
P2	$500,000

One of the algebraic equations in linear form for an activity using the reciprocal method is

	S2 = 80,000 +.25S1
	S1=100,000 + .25S2
	S2 = 80,000 + .35S1
	S1 = 100,000 +.10S2