Support departments		Operating departments
	support dept #1	support dept #2	operating #1	operating #2	total
departmental costs	$ 90,000.00	$ 60,000.00	$ 700,000.00	$ 300,000.00	$ 1,150,000.00
support work furnished:
by support dept#1-- salaries		40,000	110,000	50,000	200,000
by support dept#2-- # of people	3		4	2	9

The accountant for Fio, Inc. is preparing the budgets for operating department support service costs. Support Department #1 cost are allocated based on salaries, and support department #2 are allocated based on number of employees. The data above has been collected.

If the reciprocal method is used to allocate support costs, what are the two linear equations needed to solve for reciprocated costs? ______________________________.

You must show your computation (NOT ON SCRAP PAPER) in order to receive credit.