Jamison Company uses the reciprocal services method to allocate support department costs and has gathered the following information:

Janitorial Department Usage
Cafeteria	50%
Cutting	10%
Assembly	40%

Cafeteria Department Usage
Janitorial	20%
Cutting	60%
Assembly	20%

Janitorial Department costs are $450,000.

Cafeteria Department costs are $250,000.

What are the correct equations to represent (a) the total Janitorial (J) costs and (b) the total Cafeteria (C) costs?