Label The following is a system of simultaneous linear equations to allocate costs using the reciprocal method. Matrix algebra is not required, The following costs were incurred in three operating departments and three service departments in Westmoreland Company Department Direct Costs Subassemblies $556,000 P1 Final assembly 781,000 P2 Marketing 291,000 P3 Building occupancy 91,000 Research & development 126,000 S2 Supervision 51,000 SI 53 Use of services by other departments is as follows Service Cost Center Building occupancy RED Supervision Sub- assemblies 0.30 0.50 0.30 Pinal Assembly 0.25 0.50 0.30 User Departments Building Marketing Occupancy 0.20 RSD 0.15 Supervision 0.10 0.20 0.10 0.10 The equation for department P1 (subassemblies) is Multiple Choice 0.20 0.15 0.10 Building occupancy R&D Supervision 0.30 0.50 0.30 0.25 0.50 0.30 0.20 0.10 0.10 The equation for department P1 (subassemblies) is: Multiple Choice P103051 0505 P1$956,000+0.25P2020P30155201053 PL 3956,000+0.3051 505203053 P103051050520.3051