The following is a system of simultaneous linear 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 $2 (research and development) is: Multiple Choice S2=0.15S1+0.10S3 S2=$133,000+0.15S1+0.10S3 S2=$133,000+0.50S1+0.70S3. S2=$133,000+0.15$10.65$20.10S3