Craylon Corp has two service departments, S1 and S2, and two production departments, Pl and P2. The data for April were as follows: Services provided to: Activity Costs S1 S2 Pl P2 SI $100,000 20% 40% 50% S2 $80,000 10% 55% 25% Fixed Costs Pl $400,000 P2 $500,000 a. (5 points) Set up algebraic equations in linear form for each activity S1, S2, P1 and P2. b. (5 points) Determine total costs for each department S1, S2, P1 and P2 by solving the equations from part (a) using the reciprocal method.