ng is a system Sultaneous wear equations to allocate COSTS Sing the reciprocal het. Magura is not required. The following costs were incurred in three operating departments and three service departments in Westmoreland Company Label Department Subassemblies Final assembly Marketing Building occupancy Research & development Supervision Direct Costs $ 550,000 775,000 285,000 P1 P2 P3 S1 85,000 120.000 S2 45.000 53 Use of services by other departments is as follows. service cost sub-assemblies User Departments Final Building Assembly Marketing Occupancy R&D Supervision Center Building occupancy 0.25 0:20 0.15 0.10 RED 0.50 0.50 supervision 0:20 0.20 0.10 The equation for department Plasubassemblies)