The following is a system of simultaneous Innear equations to allocate costs using the reciprocal method. Matrlx algebra Is not required. The following costs were Incurred in three operating departments and three service departments In Westmoreland Company. Use of services by other departments is as follows. The equation for department S2 (research and development) Is: Multiple Choice S2=$140.000+0.15S1+0.65S2+0.10S3. S2=$140,000+0.4551+0.6053. s2=$140,000+0.15S1+0.10s3. S2=0.1551+0.1053