TB MC Qu. 11-61 (Algo) The following is a system of simultaneous... 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 Compary. Use of services by other departments is as follows. The equation for department PI (subassemblies) is: Muitiple Choice P1=0.3051+0.505 P1=$562,000+0.20P2+015P3+0.2052+0.1553 Use of services by other departments is as follows. The equation for department P1 (subassemblies) is: Multiple Choice P1=0.3051+0.505. PI=$562,000+0.20P2+0.15P3+0.2052+0.1553. PI=$562,000+0.3051+0.5052+0.2053. Pt=0.3051+0.5052+0.2053