Meat Producers Inc. manufacturers various cuts of meat for the Barbadian Market in separate departments. They are two support departments and two producing departments. The budgeted costs and the normal activity levels for each department are given below. Overhead costs Refrigeration Butcher hours Support Departments Receiving and Production Departments Cleaning and Supermarket Hotel sector Refrigeration Preparation $190,000 $400,000 $145,500 $230,500 8,736 14,350 21,480 9,800 12,200 600 The allocation bases are as follows: Receiving and Refrigeration Refrigeration hours, Cleaning and Preparation - Butcher Hours. The production department allocates overhear cost to each case based on the budgeted cases produced for each product. Required i. Set up algebraic equations in linear equation form for each activity. ii. Determine total costs for each department by solving the equations from part (i) using the reciprocal method.