Four departments, of which Dep3 and Dep4 are producing departments. Dept1 and Dept2 are service departments. The following information is in regards to the service departments.

	Dept1	Dept2	Dept3	Dept4
Direct Cost	$60,000	$50,000	$40,000	$30,000
Dept1	----	30%	60%	10%
Dept2	25%	---	19%	56%

Provide two equations to measure the total amount of costs to be allocated from the two support departments using the reciprocal method.