Iron Company has two service departments (S1 and 52) and two producing departments (Pl and P2). Department Sl costs are allocated on the basis of number of employees, and Department S2 costs are allocated on the basis of space occupied in square meter. Budgeted overhead costs and other budgeted data are as follows: si S2 P1 P2 Budgeted overhead (TL) 15.000 22.000 55.000 60.000 Number of employees 20 10 40 50 Space occupied (sq. m.) 2.000 1.000 3.000 5.000 If the company uses the reciprocal method, the equation expressing the total costs allocated from Slis; a. None of them. b. Si = 20.000 + 0,10 S2 C. SI = 20.000 + 0,20 S2 d. SI = 15.000 + 0,10 S2 e. Si = 15.000 + 0,20 S2