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 Department Subassemblies Final assembly Marketing Building occupancy Research & development Supervision Direct Costs $550,000 775,000 285,000 85,000 120,000 45,000 Label P1 P2 P3 51 52 S3 Use of services by other departments is as follows. Final Assembly User Departments Building Marketing Occupancy 0.20 R&D Sub- assemblies 0.30 0.50 0.20 Service Cost Center Building occupancy RBD Supervision 0.25 Supervision 0.10 0.15 0.50 0.30 0.20 0.10 0.20 The equation for department P3 (marketing) Is Multiple choice O 03-$285,000 +0.5081 +05053 OP3 - $285.000 +02051 0205206053 0 P3=5245.000 0 2081 +06052 - 02053 C