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 Company. Label P1 Department Subassemblies Pinal assembly Marketing Building occupancy Research & development Supervision Direct Costs $570,000 795,000 305,000 105,000 140,000 65,000 P2 P3 si S2 S3 Use of services by other departments is as follows. User Departments Building Marketing Occupancy 0.20 Sub- assemblies 0.30 0.50 0.20 Final Assembly 0.20 0.50 0.30 Service Cost Center Building occupancy R&D Supervision R&D 0.15 Supervision 0.15 0.20 0.20 0.10 The equation for department P1 (subassemblies) is